C.A. No. 003016 / 2023
COMMISSIONER OF CUSTOMS JAMNAGAR (PREV) vs HARIYANA SHIP DEMOLITION PVT. LTD.
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 04:07 PM
AI Summary
Oil contained in bunker tanks of vessels sent for breaking/scrapping is assessable as part of the ship under the Customs Act, and not as a separate article for the purposes of customs valuation and assessment.