https://www.taxtmi.com/caselaws?id=797062 DGFT import restrictions do not apply to ship stores retained on board when a vessel converts from foreign run to coastal run, provided they are intended solely for crew consumption, duty is paid on estimated consumption, and the balance remains on board. Fuel incidental to a vessel is treated as an integral part of the vessel rather than an ordinary import, and the same rationale extends to such ship stores. As the stores are not imported for trading, confiscation and penalties based on ITC-policy restrictions are unsustainable. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797062 DGFT import restrictions do not apply to ship stores retained on board when a vessel converts from foreign run to coastal run, provided they are intended solely for crew consumption, duty is paid on estimated consumption, and the balance remains on board. Fuel incidental to a vessel is treated as an integral part of the vessel rather than an ordinary import, and the same rationale extends to such ship stores. As the stores are not imported for trading, confiscation and penalties based on ITC-policy restrictions are unsustainable. Case-Laws Customs Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797062