https://www.taxtmi.com/highlights?id=54395 Import of Foreign Flag Vessel - Appellants have not been able to provide any definitive proof to show that during the period in dispute the vessel did proceed to a place beyond Indian territorial waters for any purpose. Therefore, the appellants cannot take recourse to the definition contained in Section 2(21) (ii) of Customs Act, 1962, to claim that the impugned vessel is a foreign going vessel - AT en-us Wed, 19 Aug 2020 12:20:02 +0530 Wed, 19 Aug 2020 12:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54395 Import of Foreign Flag Vessel - Appellants have not been able to provide any definitive proof to show that during the period in dispute the vessel did proceed to a place beyond Indian territorial waters for any purpose. Therefore, the appellants cannot take recourse to the definition contained in Section 2(21) (ii) of Customs Act, 1962, to claim that the impugned vessel is a foreign going vessel - AT Highlights Customs Wed, 19 Aug 2020 12:20:02 +0530 https://www.taxtmi.com/highlights?id=54395