Aban Loyd Chiles Offshore Limited vs Union of India (UOI)

Heard learned Counsel for the parties.

The issue involved in this petition is covered by a judgment of the Division Bench of this Court in Pride Foramer Vs. Union of India (UOI) and Others, The Division Bench has held that oil rigs proceeding to designated areas or operating therein are not foreign going vessels as such areas would be deemed to be part of Indian territory and, therefore, benefit of Sections 53 and 54 read with Sections 86 and 87 of the Customs Act would not be available. In the light of the law laid down by the Division Bench, it is not possible to entertain this petition.