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2018 (8) TMI 370 - AT - CustomsLiability of duty - it was held that appellant were not entitled to receive duty free bunker as the vessel at the material time was on coastal run from Sikka to Hazira port - Held that:- The Tribunal in the case of Jaisu shipping co. Pvt. Ltd. [2007 (2) TMI 569 - CESTAT, AHMEDABAD] held that Status as vessel, whether coastal or foreign run, on is not relevant at the time when the duty free goods are received. The only requirement is that the duty free goods should be consumed when the vessel is on foreign run - In the instant case, there is absolutely no evidence to produced to show that the said bunker was used while the vessel was on coastal run. In these circumstances no violation of section 86 & 87 of the Customs Act has been made out by Revenue. Appeal allowed - decided in favor of appellant.
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