C.A. No. 003014 / 2023
COMMISSIONER OF CUSTOMS (PREVENTIVE) vs M/S AKANSHA SHIP BREAKING PRIVATE LIMITED
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE S. RAVINDRA BHAT and HON'BLE MR. JUSTICE DIPANKAR DATTA
Order Date
21-04-2023
Filed On
13-03-2023 11:20 AM
AI Summary
For customs valuation purposes, oil contained in bunker tanks of vessels sent for ship-breaking must be assessed as part of the vessel and not as a separately assessable article under the Customs Act.