https://www.taxtmi.com/caselaws?id=41898 The court held that daughter vessels, continuing the journey of the mother vessel to discharge cargo at a port, qualify as "foreign going vessels" under the Customs Act. Consequently, stores consumed on board daughter vessels are exempt from customs duty. The petitioner was not liable to pay customs duty on stores consumed by daughter vessels, and the bonds executed by the petitioner did not create a duty to pay customs duty. The court ruled in favor of the petitioner, directing the respondents to cancel the demands for customs duty and prohibiting further action on the letters. en-us Fri, 11 Jul 1986 00:00:00 +0530 Mon, 07 Jun 2010 17:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41898 The court held that daughter vessels, continuing the journey of the mother vessel to discharge cargo at a port, qualify as "foreign going vessels" under the Customs Act. Consequently, stores consumed on board daughter vessels are exempt from customs duty. The petitioner was not liable to pay customs duty on stores consumed by daughter vessels, and the bonds executed by the petitioner did not create a duty to pay customs duty. The court ruled in favor of the petitioner, directing the respondents to cancel the demands for customs duty and prohibiting further action on the letters. Case-Laws Customs Fri, 11 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41898