Aban Loyd Chiles Offshore Ltd. & Anr vs Union Of India & Ors

The Supreme Court addressed whether oil rigs operating in India's exclusive economic zone qualify as 'foreign going vessels' under Section 2(21) of the Customs Act, 1962, allowing them to import stores without customs duty as per Section 87. The Court upheld the Bombay High Court's ruling that oil rigs are indeed foreign going vessels, thus entitled to duty exemptions. The appeals were dismissed, affirming the lower court's decision and the entitlement of the appellants to clear stores without customs duty.