- (1.) These appeals are being disposed of by this common Judgment as the facts and questions of law involved in these appeals are the same. For the sake of convenience, the facts are taken from Civil Appeal No. 6148 of 2002.
(2.) This Appeal is directed against the Judgment of the Bombay High Court dated 05.06.2002 rendered in the Appellant's Writ Petition No. 1336 of 2002. By the impugned Judgment, the High Court dismissed the Writ Petition on the ground that the questions in issue were covered by a previous Division Bench Judgment of the same High Court in Writ Petition No. 1818 of 2002 [Pride Foramer v. Union of India].
(3.) The principal issue that falls for consideration in this case is:- Whether oil rigs engaged in operations in the exclusive economic zone/ continental shelf of India, falling outside the territorial waters of India, are foreign going vessels as defined by Section 2(21) of the Customs Act, 1962, and are entitled to consume imported stores thereon without payment of customs duty in terms of Section 87 of the Customs Act, 1962 ;