- (1.) The petitioner is an existing company under the Companies Act, 1956. The petitioner is the owner of and/or agents for several sea-going vessels including a vessel named M.V. Jala Durga. The said vessel is employed by the petitioner for the purpose of carrying goods and cargo from various foreign ports. The vessel M.V. Jala Durga arrived at the Calcutta Port on the 15th February, 1971 from the United States of America with 762 tons of general cargo and 220 tons of bulk oil. The vessel was entered inwards with the local customs as arrived from New York St. John Houston Tempika Mobile Boston, Philadelphia New Orleans, Bay Town, Bombay and Madras. The said vessel discharged the imported cargo on board on the 18th February, 1971 and immediately thereafter entered the dry docks for repairs prior to sailing abroad with foreign cargo. The vessel was detained in the dry docks from 19th February, 1971 to 20th March, 1971. Thereafter the vessel commenced loading of export cargo from 20th March, 1971 and such loading was completed on the 24th March, 1971. The said vessel loaded 1598 tons of export cargo from Calcutta for foreign ports. The vessel hauled out from Calcutta on 22-00 hours on 24th March, 1971 and sailed for the United States of America as the final country of destination. The said vessel during the period she was in the dry docks underwent extensive repairs.
(2.) At all material times the said vessel was engaged in the carriage of goods between a port in India and a port or ports outside India. Indeed the said vessel was a "foreign going vessel" within the meaning of the provision of Section 2(21) of the Customs Act, 1962 . The said vessel during its voyage from abroad to the Calcutta Port and during its stay in dry dock as well as when it sailed from Calcutta Port to the United States of America as stated hereinbefore was carrying cargo for foreign ports and also imported stores as defined under Section 2(38) of the Customs Act, 1962 .
(3.) Under the provision of Section 87 of the Customs Act, 1962 , any imported stores on board a vessel may without payment of duty be consumed thereon as stores during the period such vessel is a "foreign going vessel".;