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The vessels of the appellants in question while in operation on high-seas i.e. outside the territorial waters of India should be reckoned as foreign going vessel - provisions of Section 87 of the Customs Act 1962 extended to the bunker in question consumed onboard the vessels - Tri

Customs - The vessels of the appellants in question, while in operation on high-seas i.e. outside the territorial waters of India, should be reckoned as ‘foreign going vessel’ - provisions of Section .....

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