https://www.taxtmi.com/caselaws?id=50666 Imported drilling rigs entering territorial waters and moving into a designated offshore area may be treated as imported goods requiring customs clearance, even without a bill of entry. Non-compliance with import-policy conditions for second-hand capital goods can lead to confiscation. Where ordinary duty assessment is not workable because clearance documentation was absent, duty may be recovered through the confiscation framework, with eligible drawback considered in computing liability. Exemption relief requires strict fulfilment of prescribed conditions. Penal liability for abetment and confiscation of conveyances requires material showing knowledge, connivance or other culpable involvement; bona fide action on instructions and absence of awareness may preclude penalties. en-us Fri, 02 Feb 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50666 Imported drilling rigs entering territorial waters and moving into a designated offshore area may be treated as imported goods requiring customs clearance, even without a bill of entry. Non-compliance with import-policy conditions for second-hand capital goods can lead to confiscation. Where ordinary duty assessment is not workable because clearance documentation was absent, duty may be recovered through the confiscation framework, with eligible drawback considered in computing liability. Exemption relief requires strict fulfilment of prescribed conditions. Penal liability for abetment and confiscation of conveyances requires material showing knowledge, connivance or other culpable involvement; bona fide action on instructions and absence of awareness may preclude penalties. Case-Laws Customs Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50666