Import of Spares for Vessel Repair Eligible for Customs Duty Exemption

Centre for Marine Living Resources & Ecology Vs Commissioner of Customs (CESTAT Bangalore) Introduction: The CESTAT Bangalore has delivered a verdict in favor of the Centre for Marine Living Resources and Ecology (CMLRE), allowing customs duty exemption on the import of spares and other specific items for vessel repair. The case involved the Master of the vessel Fishery Oceanographic Research Vessel (FORV) Sagar Sampada, owned by CMLRE, who imported ship spares without paying customs duty, leading to a show-cause notice. Analysis: The Commissioner of Customs demanded customs duty based on ...