https://www.taxtmi.com/caselaws?id=53846 The adjudicating authority determined that the floating crane, permanently mounted on a barge with vessel-like facilities, should be classified as a foreign-going vessel. Goods imported as 'ship stores' for the crane were deemed duty-free, with no suppression of facts noted. The Revenue's appeal, citing concerns of time-barred proceedings and suppression of facts, was dismissed by the Tribunal for lacking merit. en-us Wed, 02 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53846 The adjudicating authority determined that the floating crane, permanently mounted on a barge with vessel-like facilities, should be classified as a foreign-going vessel. Goods imported as 'ship stores' for the crane were deemed duty-free, with no suppression of facts noted. The Revenue's appeal, citing concerns of time-barred proceedings and suppression of facts, was dismissed by the Tribunal for lacking merit. Case-Laws Customs Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53846