https://www.taxtmi.com/caselaws?id=117938 The tribunal determined that the diving equipment welded onto the barge should be classified as ship stores, exempt from customs duty. The confiscation of the barge and imposition of duty and penalties were deemed unsustainable. The Commissioner's order was set aside, and the appeals were allowed. en-us Thu, 23 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 14:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117938 The tribunal determined that the diving equipment welded onto the barge should be classified as ship stores, exempt from customs duty. The confiscation of the barge and imposition of duty and penalties were deemed unsustainable. The Commissioner's order was set aside, and the appeals were allowed. Case-Laws Customs Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117938