C.A. No. 003015 / 2023
COMMISSIONER OF CUSTOMS JAMNAGAR (PREV) vs JAWANDAMAL DHANNAMAL
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 11:41 AM
AI Summary
Under the Customs Act, oil contained in bunker tanks of vessels sent for breaking is to be assessed as part of the ship itself, and not as a separately assessable commodity distinct from the vessel being scrapped.