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2009 (4) TMI 117 - CESTAT, CHENNAITransshipment of goods – nature of goods – ship sotres or otherwise - As per Section 87 of the Act any imported ship stores on board a vessel or aircraft could be consumed during the period the vessel or aircraft is a foreign going vessel or aircraft. As per Section 86 of the Act any ship stores imported in a vessel or aircraft may, with the permission of the proper officer, be transferred to any vessel or any aircraft as stores for consumption therein. In terms of the provisions of these two sections imported ship stores on board and aircraft or vessel could be transferred without payment of duty to another vessel or aircraft on foreign run without payment of duty with the permission of the proper officer – order of confiscation vacated – penalties set aside
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