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2010 (6) TMI 479 - CESTAT, MUMBAIDemand - In terms of the remand order passed by this bench it was incumbent upon the importer to adduce evidence to the satisfaction of the Commissioner about the “foreign-going” nature (if any) of M.V. Kashi Sagar - It is seen from the agreement that the vessel could be plied not only in the coastal waters of India but also at the Bombay High beyond the territorial waters - In respect of the goods covered by the transshipment permit dated 21-1-92, there is no evidence adduced by the respondent to show that the vessel has actually sailed between the Indian territorial waters and Bombay High during the material period - In the result, M.V. Kashi Sagar is not liable to be classified as foreign-going vessel for the purpose of Section 87 of the Customs Act, and consequently the respondent will have a duty liability - Admittedly, the demand of duty is for a period beyond the normal period of limitation prescribed under Section 28 of the Customs Act - Decided in the favour of the assessee
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