https://www.taxtmi.com/caselaws?id=801 The appeal regarding the entitlement to a refund for a steamer agent's claim for vessels carrying coastal cargo, MV WORLD PROSPER and M.V DIAMOND HALO, was dismissed. The Commissioner clarified that duty exemption on stores applied only to foreign going vessels, not those in coastal runs between Indian ports. Citing the Customs Act, the decision emphasized the distinction between foreign going and coastal vessels, supported by previous legal judgments. Despite the appellants' absence, the Tribunal upheld the decision, finding it legally sound with no grounds for a different outcome. en-us Thu, 25 May 2006 00:00:00 +0530 Wed, 16 Apr 2014 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801 The appeal regarding the entitlement to a refund for a steamer agent's claim for vessels carrying coastal cargo, MV WORLD PROSPER and M.V DIAMOND HALO, was dismissed. The Commissioner clarified that duty exemption on stores applied only to foreign going vessels, not those in coastal runs between Indian ports. Citing the Customs Act, the decision emphasized the distinction between foreign going and coastal vessels, supported by previous legal judgments. Despite the appellants' absence, the Tribunal upheld the decision, finding it legally sound with no grounds for a different outcome. Case-Laws Customs Thu, 25 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801