C.A. No. 003019 / 2023
COMMISSIONER OF CUSTOMS JAMNAGAR (PREV) vs ASHWIN SHIP BREAKING LLP
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 05:03 PM
AI Summary
Oil in bunker tanks of vessels sent for breaking up is assessable as part of the ship under customs law, and cannot be separately assessed as a distinct article for customs valuation purposes.