https://www.taxtmi.com/caselaws?id=42694 Customs duty was held to attach on the vessel's first entry into India's territorial waters, not on a later re-entry after it had left the port. The Court applied the ratio of the Full Bench decision, as followed by the subsequent Division Bench, and accepted that this precedent governed the controversy. It also noted that the facts were stronger for the respondent because the vessel had moved only between Indian ports with customs permission. The challenge to the relief granted below failed, and the appeal was dismissed with costs. en-us Wed, 15 Nov 1989 00:00:00 +0530 Sat, 12 Jun 2010 17:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42694 Customs duty was held to attach on the vessel's first entry into India's territorial waters, not on a later re-entry after it had left the port. The Court applied the ratio of the Full Bench decision, as followed by the subsequent Division Bench, and accepted that this precedent governed the controversy. It also noted that the facts were stronger for the respondent because the vessel had moved only between Indian ports with customs permission. The challenge to the relief granted below failed, and the appeal was dismissed with costs. Case-Laws Customs Wed, 15 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42694