https://www.taxtmi.com/caselaws?id=240119 The Tribunal ruled in favor of the appellants, setting aside the impugned order confirming duty demand, interest, and penalties. The diversion of the vessel for salvage operations did not negate its eligibility for duty exemption under Notification No. 21/2002-Cus, as the vessel was primarily imported for petroleum operations and was used for that intended purpose. The Tribunal emphasized the importance of intended use in determining duty exemption eligibility, highlighting that temporary diversions for other operations may not disqualify imported goods from availing duty benefits. en-us Tue, 30 Jul 2013 00:00:00 +0530 Wed, 23 Apr 2014 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240119 The Tribunal ruled in favor of the appellants, setting aside the impugned order confirming duty demand, interest, and penalties. The diversion of the vessel for salvage operations did not negate its eligibility for duty exemption under Notification No. 21/2002-Cus, as the vessel was primarily imported for petroleum operations and was used for that intended purpose. The Tribunal emphasized the importance of intended use in determining duty exemption eligibility, highlighting that temporary diversions for other operations may not disqualify imported goods from availing duty benefits. Case-Laws Customs Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240119