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2007 (10) TMI 232 - HC - CustomsReceiving materials to get the vessel repaired & prepared for its onward voyage in appears reasonable – no duty payable if vessel is foreign going vessel within – there is no finding that the materials were consumed while the vessel was in Kandla port. Considering that the vessel has finally gone out of the country and considering that the trans-shipment permission was validly given by the Mumbai Customs authorities, demand & penalty by Kandla Customs authorities are not sustainable
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