https://www.taxtmi.com/caselaws?id=772913 Kerala HC dismissed revenue's appeal challenging vessel's status as foreign going vessel under Section 87 of Customs Act, 1961. The vessel engaged in cable repairs in Indian Ocean under time charter agreement qualified for exemption despite berthing arrangements with Cochin Port Trust for concessional rates. Court held that vessel remained engaged in contracted activities even when not actively performing repairs, and berthing commitments were irrelevant to determining foreign going vessel status. Tribunal's order granting exemption was upheld. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772913 Kerala HC dismissed revenue's appeal challenging vessel's status as foreign going vessel under Section 87 of Customs Act, 1961. The vessel engaged in cable repairs in Indian Ocean under time charter agreement qualified for exemption despite berthing arrangements with Cochin Port Trust for concessional rates. Court held that vessel remained engaged in contracted activities even when not actively performing repairs, and berthing commitments were irrelevant to determining foreign going vessel status. Tribunal's order granting exemption was upheld. Case-Laws Customs Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772913