https://www.taxtmi.com/caselaws?id=42079 For customs purposes, a vessel is treated as imported when it enters Indian territorial waters, even if later used as an ocean-going vessel. On that basis, the later absence of bills of entry or cargo manifests did not alter the original import character, and any duty on scrapping had to be assessed by reference to the law and value prevailing at that time. A subsequent canalising requirement could not be applied to vessels already imported before the agency came into existence, so prior clearance for scrapping was not required under the later public notice. en-us Fri, 09 Oct 1987 00:00:00 +0530 Wed, 09 Jun 2010 10:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42079 For customs purposes, a vessel is treated as imported when it enters Indian territorial waters, even if later used as an ocean-going vessel. On that basis, the later absence of bills of entry or cargo manifests did not alter the original import character, and any duty on scrapping had to be assessed by reference to the law and value prevailing at that time. A subsequent canalising requirement could not be applied to vessels already imported before the agency came into existence, so prior clearance for scrapping was not required under the later public notice. Case-Laws Customs Fri, 09 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42079