Supreme Court · 2008 INSC 492 · Decided 11 April 2008
Aban Loyd Chiles Offshore LTD. & ANR. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 492 · [2008] 6 S.C.R. 468
- Case number
- CIVIL APPEAL No. 2236/2002
- Decided
- 11 April 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 297, 1(3); Customs Act Section 2, 86, 87, 2(27), 2(21)
Headnote
468 A ABAN LOYD CHILES OFFSHORE LTD. & ANR. V. UNION OF INDIA & ORS. (Civil Appeal No. 2236 of 2002) B APRIL 11, 2008 (ASHOK BHAN AND DALVEER BHANDARI, JJ.) \ Customs Act, 1962: s. 2(21 ), 2(27), 2(28), 12, 86 and 87 - "Foreign going c vessel" - "Territory of India" - imported 'stores' on board - Levy of import duty D on such 'stores' - HELD: Such oil rigs are not 'foreign going vessels' - 'Designated area falls within customs regime of coastal State (India) -Imported 'Stores' supplied to such oil " rigs will attract import duty u/s 12, and are not
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