https://www.taxtmi.com/caselaws?id=112759 Where customs law is extended only to a designated area in the Continental Shelf or Exclusive Economic Zone, duty is confined to the portion of goods actually used within that area. On the facts, approved drawings and length-wise quantification showed that only part of the line pipes was to be installed in the designated area, while the remaining identifiable portion lay in the non-designated area where customs law did not apply. The mere fact that the pipes ran through or connected designated areas did not justify duty on the entire length. Customs duty was therefore restricted to the designated-area portion only. en-us Fri, 31 Oct 2003 00:00:00 +0530 Tue, 01 May 2012 16:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112759 Where customs law is extended only to a designated area in the Continental Shelf or Exclusive Economic Zone, duty is confined to the portion of goods actually used within that area. On the facts, approved drawings and length-wise quantification showed that only part of the line pipes was to be installed in the designated area, while the remaining identifiable portion lay in the non-designated area where customs law did not apply. The mere fact that the pipes ran through or connected designated areas did not justify duty on the entire length. Customs duty was therefore restricted to the designated-area portion only. Case-Laws Customs Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112759