https://www.taxtmi.com/caselaws?id=349002 Marine Gas Oil/HSD remaining in the fuel tanks of vessels imported for breaking is treated as part of the vessel for import policy purposes and classified under Heading 89.08, not as a separately restricted import. The Tribunal followed earlier precedent and treated the DGFT clarification on ITC classification as binding on Customs. Because the fuel was not separately imported but was present in the vessel at the time of import, confiscation under Section 111(d) of the Customs Act, 1962 and penalty under Section 112(a) were held unsustainable, and the appeals were allowed. en-us Wed, 20 Sep 2017 00:00:00 +0530 Sat, 28 Oct 2017 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349002 Marine Gas Oil/HSD remaining in the fuel tanks of vessels imported for breaking is treated as part of the vessel for import policy purposes and classified under Heading 89.08, not as a separately restricted import. The Tribunal followed earlier precedent and treated the DGFT clarification on ITC classification as binding on Customs. Because the fuel was not separately imported but was present in the vessel at the time of import, confiscation under Section 111(d) of the Customs Act, 1962 and penalty under Section 112(a) were held unsustainable, and the appeals were allowed. Case-Laws Customs Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349002