https://www.taxtmi.com/caselaws?id=41848 The SC held that vessels can constitute "goods" under customs law when imported for specific purposes. The court determined that for customs duty purposes, goods are classified as "for home consumption" based on their primary intended use in India, regardless of occasional use outside India. The vessels in question were imported primarily for use as transhippers at Mormugao port, with only incidental sea voyages. Following conversion, they were no longer ocean-going vessels in the traditional sense. Therefore, they qualified as goods for home consumption requiring Bill of Entry presentation. The appeal was dismissed. en-us Thu, 19 Feb 1987 00:00:00 +0530 Thu, 10 Apr 2025 17:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41848 The SC held that vessels can constitute "goods" under customs law when imported for specific purposes. The court determined that for customs duty purposes, goods are classified as "for home consumption" based on their primary intended use in India, regardless of occasional use outside India. The vessels in question were imported primarily for use as transhippers at Mormugao port, with only incidental sea voyages. Following conversion, they were no longer ocean-going vessels in the traditional sense. Therefore, they qualified as goods for home consumption requiring Bill of Entry presentation. The appeal was dismissed. Case-Laws Customs Thu, 19 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41848