British India Steam Navigation Co. Ltd. ... vs T.P. Sokkalal Ram Sait By Agent K.A. ... on 1 April, 1952
5. Though it was brought to the notice of the Customs authorities that there is guidance in the decision of the Madras High Court reported in Scindia Steam Navigation Company Limited vs. Union of India (A.I.R. 1968 Madras 289), the Customs Authorities seemed to think that the decision will not be applicable to the case for there the question concerned duty when a foreign going vessel had taken fuel in some foreign port. I do not think that distinction on facts is relevant, for the principle is the same. The view I have expressed in the judgment agrees with that of the Madras High Court.