Appellants Lack Evidence of Vessel Traveling Beyond Indian Waters; Cannot Claim Foreign-Going Status u/s 2(21)(ii) Customs Act.

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....Import of Foreign Flag Vessel - Appellants have not been able to provide any definitive proof to show that during the period in dispute the vessel did proceed to a place beyond Indian territorial waters for any purpose. Therefore, the appellants cannot take recourse to the definition contained in Section 2(21) (ii) of Customs Act, 1962, to claim that the impugned vessel is a foreign going vessel - AT....