C.A. No. 003017 / 2023
COMMISIONER OF CUSTOMS JAMNAGAR (PREV.) vs ANUPAMA STEEL 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 04:20 PM
AI Summary
For customs assessment purposes, oil contained in the bunker tanks of vessels sent for breaking is to be assessed as part of the ship and not as a separately assessable commodity under the Customs Act.