2015 (8) TMI 440

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..... by the Tribunal [2014 (12) TMI 502 - CESTAT MUMBAI], wherein, Tribunal held that when the goods are being transported by the barges from the mother vessel to the jetty onshore, that activity is part of the import transaction of bringing the goods into India from a place outside India. The question of rendering any service in respect of such goods by way of cargo handling or otherwise can take plac .....

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..... i in Order No.A/1626-1630/14/CSTB/C-I in ST/85933, 86857 to 86859 and 87184/201-Mum dated 16.10.2014. 3. We have heard Shri Mukul Rohatgi, learned Attorney General appearing for the appellant and carefully perused the material available on record. In our considered opinion, we do not see any good ground to interfere with the judgment and order passed by the Tribunal Accordingly, the Civil Appea .....

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