https://www.taxtmi.com/caselaws?id=46398 When the Customs Act is extended by notification to designated areas under the Maritime Zones Act, goods delivered to oil rigs operating there are treated as imported into India for customs purposes. In that setting, the rig is not regarded as a foreign going vessel, so the transit, transhipment and store provisions do not apply to spare parts, equipment and fuel brought for use on the rig. The result is that customs duty is payable on such goods, and clearance without duty is not available. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 17 Jul 2010 15:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46398 When the Customs Act is extended by notification to designated areas under the Maritime Zones Act, goods delivered to oil rigs operating there are treated as imported into India for customs purposes. In that setting, the rig is not regarded as a foreign going vessel, so the transit, transhipment and store provisions do not apply to spare parts, equipment and fuel brought for use on the rig. The result is that customs duty is payable on such goods, and clearance without duty is not available. Case-Laws Customs Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46398