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M/s Pooja Shipping Co. Versus C.C. -Jamnagar (Prev) And Vice –Versa

Transshipment of ship stores - Whether the appellants are required to discharge the customs duty on the transshipment of the ship stores from the vessel MSV Sundaram to SV Shivam belonging to the same owner? - Held that - A plane reading of the Sec.86 of the Customs Act,1962 reveals that it is not required that the ship stores at the time of transfer is necessarily be to another foreign going vessel only, but, on the contrary, it would suffice if the vessel later undertakes foreign voyage and th....... + More



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