Mere Anchoring Of A Vessel For Repair Does Not Constitute Taxable Import

The Supreme Court, in Commissioner Of Customs, Mumbai Vs M/S Aban Loyd Chiles Offshore Ltd, has held that mere repair of a vessel is not putting the vessel to use in India and would not result in home consumption, so as to constitute a taxable import.

A bench comprising Justice Dipak Misra and Justice Prafulla C Pant dismissed the appeals filed against the tribunal order, which held that the rig cannot be said to have been imported into India when it had anchored twice in 1996 and once in 1998 for the purpose of repair, for the element of home consumption is missing even when the vessel, i.e., the rig, had entered the territorial waters.

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