https://www.taxtmi.com/caselaws?id=42287 The vessel M.V. Jala Durga was held to qualify as a "foreign going vessel" under the Customs Act, 1962, by the Court. Despite undergoing repairs in dry docks, the vessel's essential repairs for its voyage to foreign ports with export cargo maintained its foreign-going status. The Court ruled in favor of the petitioner, canceling demands for duty on consumed imported stores by the Assistant Collector of Customs. This judgment clarifies that a vessel can retain its foreign-going status even during repair periods, ensuring exemption from duty on consumed imported stores. en-us Fri, 05 Aug 1977 00:00:00 +0530 Thu, 10 Jun 2010 12:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42287 The vessel M.V. Jala Durga was held to qualify as a "foreign going vessel" under the Customs Act, 1962, by the Court. Despite undergoing repairs in dry docks, the vessel's essential repairs for its voyage to foreign ports with export cargo maintained its foreign-going status. The Court ruled in favor of the petitioner, canceling demands for duty on consumed imported stores by the Assistant Collector of Customs. This judgment clarifies that a vessel can retain its foreign-going status even during repair periods, ensuring exemption from duty on consumed imported stores. Case-Laws Customs Fri, 05 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42287