1989 (11) TMI 47

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....ed Single Judge granting reliefs to the petitioner following decision of Division Bench in Jain Sudh Vanaspati Ltd. v. S.R. Patankar [1988 (33) E.L.T. 77]. 2. Mr. Devdhar on behalf of the appellants has argued that since the Division Bench had applied the decision of the Full Bench of this Court in Apar Pvt. Ltd. v. The Union of India [1985 (22) E.L.T. 644] it would be appropriate to apply the ....

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....ore us is even stronger than the case before the Division Bench, inasmuch as, in Jain Sudh Vanaspati case the vessel had entered territorial waters of India and then gone to Karachi, a port in foreign country. Even then the taxable event was held to be when the vessel had first entered the territorial waters of India and not at the second time. In the instant case the vessel left Bombay and had go....