Transfer of Ship Stores to New Vessel Valid u/ss 86 and 87; Duty Recovery Argument Unfounded.

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....Transshipment of ship stores - Merely because as on the date of transfer of ship stores to the newly built vessel SV Shivam, which was not ready for voyage, the transfer of ship stores under Section 86 and later consumed on board as per Sec. 87, becomes incorrect and duty could be recovered on the ship stores, cannot be sustained. - AT....