https://www.taxtmi.com/caselaws?id=763383 The CESTAT Mumbai held that salvage equipment imported for the MSC Chitra vessel incident was not liable for customs duty. The tribunal ruled that customs law must be interpreted alongside maritime laws, and salvage operations fall outside customs authorities' competence for duty assessment. The notice under section 28 of the Customs Act, 1962 issued to the clearing agent was invalid as no duty liability could be fastened on the principal. Without evidence of goods remaining for domestic use, and given the equipment was used for salvaging a foreign vessel under customs approval, duty liability under section 28 lacked merit. Appeals were allowed, setting aside confiscation and penalty orders. en-us Fri, 13 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763383 The CESTAT Mumbai held that salvage equipment imported for the MSC Chitra vessel incident was not liable for customs duty. The tribunal ruled that customs law must be interpreted alongside maritime laws, and salvage operations fall outside customs authorities' competence for duty assessment. The notice under section 28 of the Customs Act, 1962 issued to the clearing agent was invalid as no duty liability could be fastened on the principal. Without evidence of goods remaining for domestic use, and given the equipment was used for salvaging a foreign vessel under customs approval, duty liability under section 28 lacked merit. Appeals were allowed, setting aside confiscation and penalty orders. Case-Laws Customs Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763383