2007 (10) TMI 232

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....mission of these appeals:- "(a) Whether, in the facts and circumstances of the present case, the Tribunal is justified in holding that the demand of duty and penal action taken by the Kandla Customs are not sustainable on the ground that the vessel has finally gone out of country and considering that trans-shipment permission was validly given by Mumbai Customs Authority (which was obtained by ....

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....ssue raised as under:- "We have carefully considered the rival submissions. The receiving of the materials in April, 1999 to get the vessel repaired and prepared for its onward voyage in November, 1999 appears to be reasonable. There is no finding that the materials were consumed while the vessel was in Kandla port. Considering that the vessel has finally gone out of the country and considering....