https://www.taxtmi.com/caselaws?id=44668 The Division Bench classified transhippers as ocean-going vessels for Customs duty exemption based on their structural and technical capabilities, certification, and occasional trips to foreign ports. Despite primarily operating in Indian waters for topping up bulk carriers, the vessels met the criteria of ocean-going vessels due to their equipment, crew, and licensing. The Court emphasized that the definition of an ocean-going vessel should not solely depend on actual usage but also consider capabilities. The case highlighted the importance of a three-judge bench to review end-use requirements, leading to the appeals being referred to the Chief Justice for further guidance. en-us Wed, 14 Aug 1996 00:00:00 +0530 Sat, 03 Jul 2010 10:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44668 The Division Bench classified transhippers as ocean-going vessels for Customs duty exemption based on their structural and technical capabilities, certification, and occasional trips to foreign ports. Despite primarily operating in Indian waters for topping up bulk carriers, the vessels met the criteria of ocean-going vessels due to their equipment, crew, and licensing. The Court emphasized that the definition of an ocean-going vessel should not solely depend on actual usage but also consider capabilities. The case highlighted the importance of a three-judge bench to review end-use requirements, leading to the appeals being referred to the Chief Justice for further guidance. Case-Laws Customs Wed, 14 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44668