2009 (3) TMI 666

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.... Shri D.S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - A bill of entry was filed by the appellants for assessment of fuel and provisions consumed by a tug "TOPAZ" operated by the appellant during its run for towing a dead vessel "SAGAR PRABHAT" from Visakhapatnam to Alang. The Superintendent of Customs, Bhavnagar did not agree with the appellants' claim that ....

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....to Alang did not make it lose the character of foreign going vessel. The carriage of goods in the run between any port in India and outside India is no criterion at all for the purposes of a decision as to whether a vessel is foreign going vessel or not. He also submitted that the tug "TOPAZ" was never used for transportation of coastal cargo and therefore customs duty on stores cannot be sustaine....