https://www.taxtmi.com/caselaws?id=45572 The court ruled in favor of the petitioner, a limited company owning sea-going vessels, in a case challenging circulars issued by the Collector of Customs regarding payment of duty on imported stores on board vessels engaged in coastal trade. The court held that the circulars were not applicable to imported stores on board a foreign-going vessel carrying coastal cargo. The court set aside the impugned order, restrained the respondents from enforcing the circulars against the petitioner, and granted relief by upholding the petitioner's contention that duty payment on consumable stores on a foreign-going vessel carrying coastal cargo was not sustainable. en-us Mon, 13 Dec 1971 00:00:00 +0530 Mon, 12 Jul 2010 15:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45572 The court ruled in favor of the petitioner, a limited company owning sea-going vessels, in a case challenging circulars issued by the Collector of Customs regarding payment of duty on imported stores on board vessels engaged in coastal trade. The court held that the circulars were not applicable to imported stores on board a foreign-going vessel carrying coastal cargo. The court set aside the impugned order, restrained the respondents from enforcing the circulars against the petitioner, and granted relief by upholding the petitioner's contention that duty payment on consumable stores on a foreign-going vessel carrying coastal cargo was not sustainable. Case-Laws Customs Mon, 13 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45572