https://www.taxtmi.com/caselaws?id=41068 A craft need not be self-propelled to qualify as a vessel if it is used in navigation, and transhippers with sea-going characteristics were treated as sea-going vessels for customs purposes, bringing them within the exemption from customs duty and from filing bills of entry. Spare parts imported for those transhippers did not share that exemption because the vessels were not foreign-going at the relevant time, i.e. they were not engaged in carriage between an Indian port and a foreign port. The substantial-compliance argument based on governmental permission and exchange release was rejected, leaving the spare parts subject to customs duty and import control requirements. en-us Tue, 30 Dec 1980 00:00:00 +0530 Sat, 06 May 2017 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41068 A craft need not be self-propelled to qualify as a vessel if it is used in navigation, and transhippers with sea-going characteristics were treated as sea-going vessels for customs purposes, bringing them within the exemption from customs duty and from filing bills of entry. Spare parts imported for those transhippers did not share that exemption because the vessels were not foreign-going at the relevant time, i.e. they were not engaged in carriage between an Indian port and a foreign port. The substantial-compliance argument based on governmental permission and exchange release was rejected, leaving the spare parts subject to customs duty and import control requirements. Case-Laws Central Excise Tue, 30 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41068