https://www.taxtmi.com/caselaws?id=4493 Where the Customs Act was extended by notification to designated areas in the continental shelf and exclusive economic zone, those areas were treated as within the customs regime for levy purposes. Oil rigs operating there could not claim the status of foreign-going vessels merely because they were outside territorial waters. Imported stores consumed on such rigs therefore did not qualify for the exemption applicable to consumption on foreign-going vessels, and customs duty was payable. en-us Fri, 01 Feb 2008 00:00:00 +0530 Sat, 26 Jul 2008 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4493 Where the Customs Act was extended by notification to designated areas in the continental shelf and exclusive economic zone, those areas were treated as within the customs regime for levy purposes. Oil rigs operating there could not claim the status of foreign-going vessels merely because they were outside territorial waters. Imported stores consumed on such rigs therefore did not qualify for the exemption applicable to consumption on foreign-going vessels, and customs duty was payable. Case-Laws Income Tax Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4493