TaxTMI 
TaxTMI 
TaxTMI 
1977 (8) TMI 63
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....vessel was entered inwards with the local customs as arrived from New York St. John Houston Tempika Mobile Boston, Philadelphia New Orleans, Bay Town, Bombay and Madras. The said vessel discharged the imported cargo on board on the 18th February, 1971 and immediately thereafter entered the dry docks for repairs prior to sailing abroad with foreign cargo. The vessel was detained in the dry docks from 19th February, 1971 to 20th March, 1971. Thereafter the vessel commenced loading of export cargo from 20th March, 1971 and such loading was completed on the 24th March, 1971. The said vessel loaded 1598 tons of export cargo from Calcutta for foreign ports. The vessel hauled out from Calcutta on 22-00 hours on 24th March, 1971 and sailed for the ....
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....ion 2(21) of the Customs Act, 1962 defines foreign going vessel or aircrafts as follows: "Foreign going vessel or aircraft means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between one port or airport in India and any port or airport outside India whether touching any intermediate port or airport In India or not and includes. (i) any naval vessel of a foreign Government taking part in any naval exercises; (ii) any vessel engaged in fishing or any other operations outside the territorial waters of India; and (iii) any vessel or aircraft proceeding to a place outside India for any purpose whatsoever.". 6. Under Section 87 of the Customs Act, 1962 any imported stores on board a vessel or aircra....
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....el was not a foreign going vessel within the meaning of Section 2(21) of the Customs Act, 1962 and as such no concession can be allowed under Section 87 of the Customs Act, 1962. He further asserted that the consumable stores on board the vessel were not kept under customs seal in terms of the Imported Stores (Retention on Board) Regulations, 1963. The Assistant Collector of Customs further asserted by reason of the premisers that the imported consumed stores were chargeable to duty under the Customs Act, 1962. By another letter dated 11th June, 1971, the respondent Assistant Collector of Customs asserted further that the duty on consumed imported stores was rightly chargeable as the vessel was not a "foreign going vessel" during the period....
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.... whether the vessel concerned M.V. Jala Durga was a "foreign going vessel" within the meaning of Section 2(21) of the Customs Act, 1962. The learned Counsel appearing on behalf of the respondents submitted that the words "for the time being" pre-supposes that period on time is the material factor. It means or pre-supposes a vessel at the relevant time engaged in the carriage of goods or passenger between any port or air port in India and any port or airport outside India. The concept of movement according to the learned Counsel is implicit in the definition. In the instant case while the vessel was in the dry docks "for the time being" the vessel was not engaged in the carriage of goods. After repairs it might again be engaged in the carria....