https://www.taxtmi.com/caselaws?id=119136 A customs rig, once imported, assessed and cleared for home consumption, ceases to be imported goods and is treated as a vessel; its later movements into and out of India, including return after repairs abroad, do not attract fresh customs duty, shipping bill or bill of entry obligations, or confiscation merely because it re-enters without cargo. The article also states that customs action taken by an officer outside the notified territorial jurisdiction is void, including seizure, show cause notice and adjudication in the Exclusive Economic Zone. On the same footing, alleged breaches of import policy or sale conditions could not sustain penalty where the policy restrictions had been relaxed and permissions had been obtained. en-us Wed, 05 Apr 2006 00:00:00 +0530 Mon, 09 Jul 2012 12:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119136 A customs rig, once imported, assessed and cleared for home consumption, ceases to be imported goods and is treated as a vessel; its later movements into and out of India, including return after repairs abroad, do not attract fresh customs duty, shipping bill or bill of entry obligations, or confiscation merely because it re-enters without cargo. The article also states that customs action taken by an officer outside the notified territorial jurisdiction is void, including seizure, show cause notice and adjudication in the Exclusive Economic Zone. On the same footing, alleged breaches of import policy or sale conditions could not sustain penalty where the policy restrictions had been relaxed and permissions had been obtained. Case-Laws Customs Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119136