https://www.taxtmi.com/caselaws?id=337054 The Tribunal allowed the appeals filed by the Assessee, setting aside the impugned orders, and dismissed the appeals filed by the department. It was held that the Customs authorities of Visakhapatnam lacked jurisdiction, the fishing trawlers were foreign-going vessels eligible for duty-free stores under Section 87, and the demands were time-barred due to the Assessee's bona fide belief and proper permissions. en-us Wed, 30 Nov 2016 00:00:00 +0530 Fri, 30 Dec 2016 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337054 The Tribunal allowed the appeals filed by the Assessee, setting aside the impugned orders, and dismissed the appeals filed by the department. It was held that the Customs authorities of Visakhapatnam lacked jurisdiction, the fishing trawlers were foreign-going vessels eligible for duty-free stores under Section 87, and the demands were time-barred due to the Assessee's bona fide belief and proper permissions. Case-Laws Customs Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337054