https://www.taxtmi.com/caselaws?id=254429 The Tribunal determined the imported vessel, M.V. Viva, to be classified as a supply vessel under CTH 89.01, not as an Anchor-Handling Tug/Supply Vessel under CTH 8904. It rejected the Commissioner's valuation method, emphasizing only actual transportation costs should be considered. The Tribunal overturned the vessel's confiscation and penalties, finding no mis-declaration and deeming the department's actions unjustified. The appellant's classification claim was upheld, leading to the appeal's success with relief granted. en-us Fri, 31 Oct 2014 00:00:00 +0530 Mon, 08 Feb 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254429 The Tribunal determined the imported vessel, M.V. Viva, to be classified as a supply vessel under CTH 89.01, not as an Anchor-Handling Tug/Supply Vessel under CTH 8904. It rejected the Commissioner's valuation method, emphasizing only actual transportation costs should be considered. The Tribunal overturned the vessel's confiscation and penalties, finding no mis-declaration and deeming the department's actions unjustified. The appellant's classification claim was upheld, leading to the appeal's success with relief granted. Case-Laws Customs Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254429