https://www.taxtmi.com/caselaws?id=416758 The court held that the Customs Authorities did not have jurisdiction to confiscate the vessel and goods under the Customs Act, 1962. It determined that the vessel and goods were not liable for customs duty or confiscation as they were considered "goods in transit" and were not intended for use in India. The court emphasized the vessel's entry into Indian waters was due to a distress call, not an act of import, and directed the authorities to release the vessel and goods to the petitioner without any charges, provided they were taken out of the country promptly. The writ petition was allowed in favor of the petitioner. en-us Mon, 03 Jan 2022 00:00:00 +0530 Fri, 07 Jan 2022 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416758 The court held that the Customs Authorities did not have jurisdiction to confiscate the vessel and goods under the Customs Act, 1962. It determined that the vessel and goods were not liable for customs duty or confiscation as they were considered "goods in transit" and were not intended for use in India. The court emphasized the vessel's entry into Indian waters was due to a distress call, not an act of import, and directed the authorities to release the vessel and goods to the petitioner without any charges, provided they were taken out of the country promptly. The writ petition was allowed in favor of the petitioner. Case-Laws Customs Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416758