arguments, the counsel also referred to the expression "foreign going vessel" defined in Section 2 (21) of the Customs Act, 1962 and submitted ... imported goods. Subsequently, if it acquires the characteristic of foreign going vessel, is not liable for payment of customs duly for the movements
view that vessels going to Bombay High for unloading the cargo or discharging personnel are not foreign going vessels for the reason that Bombay High ... ocean going vessel. While this was not an issue for consideration, that being that the vessel was an ocean going vessel for the purpose
foreign countries even if the coastal cargo is larger than the foreign cargo. The position would not change if the foreign going vessel discharge ... foreign port of Constanza on 17-1-1976 when she again embarked on a foreign run and became a foreign going vessel at that point
goods as meant for use as ship stores on a foreign going vessel. It was tentatively found by the department that the importer ... bonafide belief that the same was meant for use on a foreign going vessel. The Commissioner also found that S/Sh. Dinesh Prabhu
made to carry the cargo to foreign ports. Therefore, it did not cease to be a foreign going vessel. In Pride Foramer ... between Calcutta and the foreign port. A rig has been held in Amership Management Pvt. Ltd. as a foreign going vessel because it was engaged
barge in any event will have to be construed as a foreign
going vessel and cannot be construed as "Imported goods". It would ... arguments, the counsel also referred to the
expression "foreign going vessel" defined in Section
2(21) of the Customs Act, 1962 and submitted
vessels were specifically designed and meant for that concern without being commercially usable as passenger or cargo vessels. Those vessels were never foreign-going vessels ... vessel from coastal run to foreign run was a mere pretext when there was no scope for appellant to convert the vessel to foreign going
vessels were specifically designed and meant for that concern without being commercially usable as passenger or cargo vessels. Those vessels were never foreign-going vessels ... vessel from coastal run to foreign run was a mere pretext when there was no scope for appellant to convert the vessel to foreign going
vessel going from the port in India to a platform notified as designated area could be regarded as a foreign going vessel thereby making them ... installed by the Appellants answer the description foreign going vessel. A vessel may be a foreign going vessel but if the oil rig is situated
foreign countries even if the coastal cargo is larger than the foreign cargo. The
position would not change if the foreign going vessel discharge ... foreign port of Constanza on 17-1-1976 when
she again embarked on a foreign run and became a foreign going vessel at that point
