https://www.taxtmi.com/caselaws?id=72787 The Tribunal determined that M.V. Anupama qualified as a "foreign going vessel" during the relevant period as it transported imported cargo between Indian ports without carrying Indian goods. Consequently, the levy of duty on the vessel's stores was deemed unjustified. Relying on precedents from the Calcutta and Madras High Courts, the majority opinion rejected the Collector of Customs' appeal and discharged the review show cause notice issued by the Government of India. en-us Wed, 31 Dec 1986 00:00:00 +0530 Wed, 25 May 2011 10:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72787 The Tribunal determined that M.V. Anupama qualified as a "foreign going vessel" during the relevant period as it transported imported cargo between Indian ports without carrying Indian goods. Consequently, the levy of duty on the vessel's stores was deemed unjustified. Relying on precedents from the Calcutta and Madras High Courts, the majority opinion rejected the Collector of Customs' appeal and discharged the review show cause notice issued by the Government of India. Case-Laws Customs Wed, 31 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72787