https://www.taxtmi.com/caselaws?id=345997 The Tribunal ruled in favor of the respondent, holding that the disputed goods imported along with fishing trawlers were considered ship stores for use in foreign going vessels and therefore exempt from customs duty. The decision was based on the goods' purpose and usage in deep-sea fishing operations, aligning with provisions for foreign going vessels and promoting exports. The Tribunal dismissed the department's appeal, upholding the adjudicating authority's decision in favor of the respondent. en-us Thu, 20 Jul 2017 00:00:00 +0530 Mon, 01 Jan 2018 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345997 The Tribunal ruled in favor of the respondent, holding that the disputed goods imported along with fishing trawlers were considered ship stores for use in foreign going vessels and therefore exempt from customs duty. The decision was based on the goods' purpose and usage in deep-sea fishing operations, aligning with provisions for foreign going vessels and promoting exports. The Tribunal dismissed the department's appeal, upholding the adjudicating authority's decision in favor of the respondent. Case-Laws Customs Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345997