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1989 (11) TMI 47 - HC - Customs

The High Court dismissed the appeal, upholding the decision of the Division Bench in Jain Sudh Vanaspati Ltd. v. S.R. Patankar. The Court found no substance in the appeal, stating that the taxable event occurred when the vessel first entered the territorial waters of India. The appellants were directed to pay costs to the respondent and warned of potential contempt proceedings for non-compliance with the order.

 

 

 

 

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