https://www.taxtmi.com/caselaws?id=167405 The tribunal set aside the Appellate Collector's order and directed duty payment on stores as demanded by the Visakhapatnam Custom House. The decision hinged on interpreting the Customs Act, 1962, classifying the vessel as a foreign going vessel, and distinguishing between coastal and foreign runs for vessels carrying goods between Indian ports. The Shipping Corporation's arguments were rejected, emphasizing the vessel's voyages as coastal runs, not foreign runs, leading to the duty payment ruling. en-us Tue, 26 Feb 1985 00:00:00 +0530 Thu, 18 Dec 2014 17:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167405 The tribunal set aside the Appellate Collector's order and directed duty payment on stores as demanded by the Visakhapatnam Custom House. The decision hinged on interpreting the Customs Act, 1962, classifying the vessel as a foreign going vessel, and distinguishing between coastal and foreign runs for vessels carrying goods between Indian ports. The Shipping Corporation's arguments were rejected, emphasizing the vessel's voyages as coastal runs, not foreign runs, leading to the duty payment ruling. Case-Laws Customs Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167405