https://www.taxtmi.com/caselaws?id=45795 The Court ruled against the petitioners, M/s. New Maritime Agencies Private Ltd., in the case involving liability for duty on diesel oil stored in vessel 'M.V. Seafox' at Cochin Port. The vessel did not qualify as a foreign-going vessel due to its coastal trade activities. The Court found evidence of an assessment order and rejected the petitioners' arguments invoking Section 28 of the Customs Act. The proviso to Section 147(3) did not apply, leading to the dismissal of the petition and cost award against the petitioners. en-us Fri, 23 Oct 1970 00:00:00 +0530 Tue, 13 Jul 2010 18:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45795 The Court ruled against the petitioners, M/s. New Maritime Agencies Private Ltd., in the case involving liability for duty on diesel oil stored in vessel 'M.V. Seafox' at Cochin Port. The vessel did not qualify as a foreign-going vessel due to its coastal trade activities. The Court found evidence of an assessment order and rejected the petitioners' arguments invoking Section 28 of the Customs Act. The proviso to Section 147(3) did not apply, leading to the dismissal of the petition and cost award against the petitioners. Case-Laws Customs Fri, 23 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45795