https://www.taxtmi.com/caselaws?id=751203 The CESTAT Ahmedabad ruled that customs duty cannot be levied on bunker fuel consumed by a foreign-going vessel during transshipment from Bedi Port to Alang. The vessel, originally arriving from overseas on a mother vessel, was unable to complete delivery at Alang due to insufficient draught. Since the vessel maintained its foreign-going status without performing coastal operations, fuel consumption during transshipment was exempt from duty under Sections 86(2) and 87 of the Customs Act. The tribunal set aside the impugned orders and allowed the appeal. en-us Tue, 09 Apr 2024 00:00:00 +0530 Tue, 09 Apr 2024 21:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751203 The CESTAT Ahmedabad ruled that customs duty cannot be levied on bunker fuel consumed by a foreign-going vessel during transshipment from Bedi Port to Alang. The vessel, originally arriving from overseas on a mother vessel, was unable to complete delivery at Alang due to insufficient draught. Since the vessel maintained its foreign-going status without performing coastal operations, fuel consumption during transshipment was exempt from duty under Sections 86(2) and 87 of the Customs Act. The tribunal set aside the impugned orders and allowed the appeal. Case-Laws Customs Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751203