Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1983 (12) TMI 325

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ranshippers, cranes and conveyor belts and such, tops up the bulk carriers with the ore brought by the barges. The 'Gosalia Prospect' is one such transhipper. 2. Certain spare parts arrived at Marmagoa on October 23, 1979. They were imported for the 'Gosalia Prospect'. At this point of time the petitioners were Receivers of the 'Gosalia Prospect', having been appointed in certain court proceedings. The petitioners applied for clearance of the spares without payment of customs duty on the basis that the 'Gosalia Prospect' was a foreign-going vessel and that they were entitled to such clearance without payment of duty by reason of Section 87 of the Customs Act, 1962. By letters dated November 17, 1979 and No .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the time being engaged in the carriage of goods or passengers between any 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; (iii) any vessel or aircraft proceeding to a place outside India for any purpose whatsoever. Emphasis is laid by Mr. Kakodkar upon the words used in the definition, 'engaged in carriage of goods'. He submits that it is not necessary that a vessel must itself carry the goods between a port in India and a port outside. It is enough if that v .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ers. Upon this basis the Division Bench concluded that the Nancy Dee was a foreign-going vessel within the meaning of Section 2(21). With great respect to the learned Judges of the Division Bench of the Calcutta High Court, we are unable to agree. In our view by reason Section 2(21) only that vessel that is actually carrying at a given point of time goods or passengers between a port in India and a port outside India is a foreign-going vessel. A plurality of vessels for such carriage is not contemplated by Section 2(21). 5. We have with advantage been referred to the judgment of Sabyasachi Mukharji, J., the learned single Judge from whose judgment the owners of the Nancy Dee went in appeal. The learned Judge has taken a view akin to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates