https://www.taxtmi.com/caselaws?id=416393 The High Court held that the appeal, challenging the status of vessel C S Asean Explorer as a foreign-going vessel and the applicability of Section 87 for customs duty exemption, was maintainable under Section 130 of the Customs Act. The Court determined that the core issue of the vessel's status did not relate to the rate of duty or value of goods, making it eligible for adjudication before the High Court. The case was scheduled for further hearing on the merits after three months. en-us Fri, 17 Dec 2021 00:00:00 +0530 Sat, 30 Jul 2022 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416393 The High Court held that the appeal, challenging the status of vessel C S Asean Explorer as a foreign-going vessel and the applicability of Section 87 for customs duty exemption, was maintainable under Section 130 of the Customs Act. The Court determined that the core issue of the vessel's status did not relate to the rate of duty or value of goods, making it eligible for adjudication before the High Court. The case was scheduled for further hearing on the merits after three months. Case-Laws Customs Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416393