https://www.taxtmi.com/caselaws?id=270175 Imported fuel oil, engine oil, ship stores, spare parts and food stuffs brought with vessels for ship-breaking were required to be classified separately on the basis of the vessel manifest and the applicable customs circular. The importer's argument that the Department had not established import and clearance through the customs barrier was rejected, as the record supported the treatment of the bunkers and stores as distinct goods. The demand for separate classification and differential duty was upheld, and the importer's challenge failed. en-us Wed, 10 Jun 2015 00:00:00 +0530 Sat, 07 May 2016 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270175 Imported fuel oil, engine oil, ship stores, spare parts and food stuffs brought with vessels for ship-breaking were required to be classified separately on the basis of the vessel manifest and the applicable customs circular. The importer's argument that the Department had not established import and clearance through the customs barrier was rejected, as the record supported the treatment of the bunkers and stores as distinct goods. The demand for separate classification and differential duty was upheld, and the importer's challenge failed. Case-Laws Customs Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270175