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Customs - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Classification of vessel - though the vessel has been modified ...


Casino Vessel Lacks Goa License, Unable to Operate as Intended; Case Favors Assessee Due to Non-Usage.

February 18, 2015

Case Laws     Customs     AT

Classification of vessel - though the vessel has been modified to function as a casino, the appellant has not been able to secure any licence from the Govt. of Goa for running a casino. Therefore, the vessel has not been able to function as a casino as on date - prima facie case is in favor of assessee - AT

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