https://www.taxtmi.com/caselaws?id=190190 The court dismissed the petition regarding the classification of a transhipper as a foreign-going vessel under the Customs Act. The court ruled that the transhipper, used for up-topping operations within the port, did not qualify as a vessel engaged in the carriage of goods between ports. The interpretation of "foreign-going vessel" under the Customs Act was crucial, with the court emphasizing the practicality of considering only vessels actually carrying goods between Indian and foreign ports as foreign-going vessels. The petition was dismissed with costs, and the rule was discharged. en-us Tue, 06 Dec 1983 00:00:00 +0530 Wed, 08 Feb 2017 17:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190190 The court dismissed the petition regarding the classification of a transhipper as a foreign-going vessel under the Customs Act. The court ruled that the transhipper, used for up-topping operations within the port, did not qualify as a vessel engaged in the carriage of goods between ports. The interpretation of "foreign-going vessel" under the Customs Act was crucial, with the court emphasizing the practicality of considering only vessels actually carrying goods between Indian and foreign ports as foreign-going vessels. The petition was dismissed with costs, and the rule was discharged. Case-Laws Customs Tue, 06 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190190