Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
HC determined that the vessel Asean Explorer qualified as a foreign going vessel under Section 87 of the Customs Act, 1961. The court rejected arguments that the vessel's berthing arrangements at Cochin Port or intermittent cable repair activities in the Indian Ocean negated its foreign going status. The vessel's contractual obligation to be ready for repair operations and its time charter agreement substantiated its classification. The court affirmed the Tribunal's original finding, emphasizing that the vessel satisfies the statutory definition without requiring strained interpretation. Consequently, the vessel remained entitled to the exemption, and the appeal was dismissed.
HC determined that the vessel Asean Explorer qualified as a foreign going vessel under Section 87 of the Customs Act, 1961. The court rejected arguments that the vessel's berthing arrangements at Cochin Port or intermittent cable repair activities in the Indian Ocean negated its foreign going status. The vessel's contractual obligation to be ready for repair operations and its time charter agreement substantiated its classification. The court affirmed the Tribunal's original finding, emphasizing that the vessel satisfies the statutory definition without requiring strained interpretation. Consequently, the vessel remained entitled to the exemption, and the appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
