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Customs - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

The vessels of the appellants in question, while in operation on ...


Vessels Operated Outside India's Territorial Waters Classified as "Foreign Going Vessels" u/s 87 of Customs Act, 1962.

January 3, 2017

Case Laws     Customs     AT

The vessels of the appellants in question, while in operation on high-seas i.e. outside the territorial waters of India, should be reckoned as ‘foreign going vessel’ - provisions of Section 87 of the Customs Act, 1962 extended, to the bunker in question, consumed onboard the vessels - AT

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