Aban Loyd Chiles Offshore Limited And ... vs Commissioner Of Customs, Maharashtra

The Supreme Court addressed appeals from Aban Loyd Chiles Offshore Limited and others against a Customs Tribunal order regarding customs duty exemptions for goods transferred between oil rigs and the shore. The Court held that the customs duty exemption under Section 12 of the Customs Act, 1962 applies to goods used in offshore operations, affirming the Tribunal's partial allowance of the appeals. The Court clarified that the nature of operations and the contractual obligations with ONGC justified the exemption from customs duties.