https://www.taxtmi.com/caselaws?id=784913 Imported vessels attracted customs duty only at the time of their first import, when they were goods; once imported, they operated as conveyances. The Madras HC held that Notification No. 12/2012-Cus operated prospectively and could not retrospectively create countervailing duty liability merely because the vessels were later converted from foreign run to coastal run. Communications demanding payment were unsustainable because they quantified duty and required payment within a fixed time, rather than serving as advisory letters. The ruling also distinguished duty on ship stores from duty on the vessels themselves. Accordingly, CVD could not be levied on these vessels on the basis of the later conversion. en-us Mon, 05 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784913 Imported vessels attracted customs duty only at the time of their first import, when they were goods; once imported, they operated as conveyances. The Madras HC held that Notification No. 12/2012-Cus operated prospectively and could not retrospectively create countervailing duty liability merely because the vessels were later converted from foreign run to coastal run. Communications demanding payment were unsustainable because they quantified duty and required payment within a fixed time, rather than serving as advisory letters. The ruling also distinguished duty on ship stores from duty on the vessels themselves. Accordingly, CVD could not be levied on these vessels on the basis of the later conversion. Case-Laws Customs Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784913