C.A. No. 003018 / 2023
COMMISSIONER OF CUSTOMS JAMNAGAR (PREV.) vs SHIV SHIP BREAKING COMPANY
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 04:25 PM
AI Summary
Oil in bunker tanks of vessels sent for breaking is assessable as part of the ship under customs law, not as a separate article subject to independent assessment.