Vessels Operated Outside India's Territorial Waters Classified as "Foreign Going Vessels" u/s 87 of Customs Act, 1962.

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....The vessels of the appellants in question, while in operation on high-seas i.e. outside the territorial waters of India, should be reckoned as ‘foreign going vessel’ - provisions of Section 87 of the Customs Act, 1962 extended, to the bunker in question, consumed onboard the vessels - AT....