https://www.scconline.com/blog/post/2020/01/26/guj-hc-court-strikes-down-the-levy-and-collection-of-tax-on-ocean-freight-for-transport-of-goods-in-a-vessel-from-a-place-outside-india-up-to-the-customs-station-by-a-person-located-in-non-taxable-t/