https://www.taxtmi.com/caselaws?id=4467 Duty demand and penal action against a vessel were treated as unsustainable where the vessel was regarded as a foreign-going vessel and the Customs Act exemption framework applied. The vessel had received materials for repair and preparation for its onward voyage, there was no specific finding that those materials were consumed while it remained at port, and it ultimately sailed out of the country. The validity of the trans-shipment permission granted by the customs authority also supported this view. On these facts and the applicable customs provisions, the matter was decided in favour of the respondent and against the revenue. en-us Tue, 30 Oct 2007 00:00:00 +0530 Mon, 07 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4467 Duty demand and penal action against a vessel were treated as unsustainable where the vessel was regarded as a foreign-going vessel and the Customs Act exemption framework applied. The vessel had received materials for repair and preparation for its onward voyage, there was no specific finding that those materials were consumed while it remained at port, and it ultimately sailed out of the country. The validity of the trans-shipment permission granted by the customs authority also supported this view. On these facts and the applicable customs provisions, the matter was decided in favour of the respondent and against the revenue. Case-Laws Customs Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4467