https://www.taxtmi.com/caselaws?id=348880 The Tribunal upheld the decision of the 1st Appellate Authority, ruling in favor of the respondent. The appeals by the Revenue were rejected, affirming the legality of the impugned order. The judgment clarified that duty-free bunkers used for non-fishing purposes in the Exclusive Economic Zone were not liable for customs duty, citing previous tribunal decisions establishing the non-liability of such bunkers. The ruling emphasized the importance of considering the specific activities and locations where the bunkers were utilized to determine customs duty obligations. en-us Thu, 07 Sep 2017 00:00:00 +0530 Thu, 05 Oct 2017 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348880 The Tribunal upheld the decision of the 1st Appellate Authority, ruling in favor of the respondent. The appeals by the Revenue were rejected, affirming the legality of the impugned order. The judgment clarified that duty-free bunkers used for non-fishing purposes in the Exclusive Economic Zone were not liable for customs duty, citing previous tribunal decisions establishing the non-liability of such bunkers. The ruling emphasized the importance of considering the specific activities and locations where the bunkers were utilized to determine customs duty obligations. Case-Laws Customs Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348880