In Brief
A multinational company imported a drilling rig in 1987 for oil exploration operations with ONGC's approval. The rig was later temporarily brought into Indian territorial waters on three occasions (1996 and 1998) for repairs and then taken out. Customs authorities demanded import duty, asserting the rig was imported for home consumption. The Supreme Court held that temporary repairs do not constitute importing for home consumption, as this requires primary intended use within India. However, procedural violations of the Customs Act still occurred. The court dismissed revenue appeals, upholding the tribunal's decision."
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