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2020 (4) TMI 249 - AT - CustomsForeign Going vessel - shipping stores consumed aboard the vessel - benefit of exemption available to ship stores - Department relies upon a Certificate of Indian Registry given for the vessel registered on 21/07/1998 at Mumbai - HELD THAT:- Though the Department alleges that the vessel has been on the coastal run, no evidence to that effect has been brought on record either by way of any permission granted for coastal run by Customs or D.G. Shipping or any copy of the log book of the vessel has been submitted. Moreover, we find from the judgment of the Hon'ble Supreme Court in UNION OF INDIA VERSUS VM SALGAONCAR & BROS. (P) LTD. [1998 (3) TMI 134 - SUPREME COURT] that such vessels which are engaged in transshipment of export cargo from the port to the mother vessels stationed at highseas are sea going vessels and are rightly eligible to be held as foreign going vessels in terms of Section 2(21) of the Customs Act, 1962. The vessel M.V. Sunrise was engaged in the carriage of goods between ports mentioned above to the high-seas. Going by the definition contained under the clause (iii) of the inclusive clause, it is found that the vessel is a foreign going vessel and accordingly, the exemption available to the ship stores is rightly held by the learned Commissioner(Appeals) to be admissible - appeal dismissed - decided against Revenue.
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