ABAN LOYD CHILES OFFSHORE LTD. vs COMMNR. OF CUSTOMS, MAHARASHTRA

The Supreme Court addressed appeals from Aban Loyd Chiles Offshore Limited and others against a Tribunal order regarding customs duties on goods transferred between shore and oil rigs operated by ONGC. The Court held that the customs clearance practices established prior to 1987, which allowed duty-free transfers, were applicable to the appellants' operations, thus affirming the Tribunal's decision in part. The judgment clarified the legal status of offshore operations and the applicability of customs duties under the Customs Act, 1962, particularly in relation to the definition of 'goods' and their movement in offshore oil exploration.