https://www.taxtmi.com/caselaws?id=166960 The Tribunal ruled in favor of the appellants in a case involving duty payment on imported tug and barges for a project that was later shelved. The Department demanded duty payment on the tug, leading to confiscation and penalties. The appellants argued that the relevant sections of the Customs Act were not applicable. The Tribunal found that the appellants had paid duty on the barges and the tug, had permission for moving the tug, and had manifested the tug, albeit as a vessel on ballast. As a result, the Tribunal overturned the order, siding with the appellants. en-us Tue, 10 Nov 2009 00:00:00 +0530 Mon, 17 Nov 2014 12:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166960 The Tribunal ruled in favor of the appellants in a case involving duty payment on imported tug and barges for a project that was later shelved. The Department demanded duty payment on the tug, leading to confiscation and penalties. The appellants argued that the relevant sections of the Customs Act were not applicable. The Tribunal found that the appellants had paid duty on the barges and the tug, had permission for moving the tug, and had manifested the tug, albeit as a vessel on ballast. As a result, the Tribunal overturned the order, siding with the appellants. Case-Laws Customs Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166960