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TMI Blog2007 (10) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering that the vessel has finally gone out of the country and considering that the trans-shipment permission was validly given by the Mumbai Customs authorities, demand & penalty by Kandla Customs authorities are not sustainable - 756 of 2007 with 758 of 2007 - - - Dated:- 30-10-2007 - Y. R. MEENA and ABHILASHA KUMARI JJ. [Order Oral]-1. The following common questions have been propose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead with Section 87 of the Customs Act, 1962?" 2. The Tribunal in concluding paragraph of its order has held that the receiving of the material in April, 1999 to get the vessel repaired and prepared for its onward voyage in November, 1999 appears to be reasonable. There is no specific material to establish that the goods were consumed while the vessel was in Kandla port. The Tribunal has consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent submits that otherwise also, the case of the respondent is covered by the definitions given under Clause 2 (21) (ii) and (iii) of the Customs Act, 1962. Sub-clause (ii) of Clause 21, reads with Section 87 of the Customs Act, gives the definition of "foreign going vessel, or aircraft" and this includes the definition given in Clause (iii) of sub-section (21) of Section 2, and in that cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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