https://www.taxtmi.com/caselaws?id=45171 The court interpreted the term "foreign going vessel" under the Customs Act and ruled that the vessel in question was indeed a 'foreign going vessel,' exempt from Customs duties on stores consumed. The demand for duty payment was deemed unreasonable, and the appellant was released from their guarantee, with the Customs authorities ordered to refund the money held. The appeal was allowed, the judgment reversed, and a Writ of Mandamus was issued to cancel the demand orders. No costs were awarded, and the prayer for interim stay was refused. en-us Tue, 04 May 1976 00:00:00 +0530 Fri, 09 Jul 2010 10:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45171 The court interpreted the term "foreign going vessel" under the Customs Act and ruled that the vessel in question was indeed a 'foreign going vessel,' exempt from Customs duties on stores consumed. The demand for duty payment was deemed unreasonable, and the appellant was released from their guarantee, with the Customs authorities ordered to refund the money held. The appeal was allowed, the judgment reversed, and a Writ of Mandamus was issued to cancel the demand orders. No costs were awarded, and the prayer for interim stay was refused. Case-Laws Customs Tue, 04 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45171