Supreme Court of India
Aban Loyd Chiles Offshore Ltd. & Anr. v. Union of India & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons stated above, we do not find any merit E in these appeals and dismiss the same with costs.
Judgment, page 60
From the headnote
Customs Act, 1962: s. 2(21 ), 2(27), 2(28), 12, 86 and 87 - "Foreign going c vessel" - "Territory of India" - "Indian custom waters" - 'Designated area' - Connotation of - 'Oil rigs' stationed within the 'designated area' and carrying on operations in the continental shelf/exclusive economic zone of India, consuming imported 'stores' on board - Levy of import duty 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
Authorities it was built on
Where later benches applied it
- 2017 Commissioner of Customs, Mumbai v. M/s Aban Loyd Chiles Offshore Ltd. & Ors.
- 2013 Republic of Italy and Ors. v. Union of India and Ors.
Of those, 2 referred to
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