C.A. No. 003020 / 2023
COMMISSIONER OF CUSTOMS JAMNAGAR (PREV) vs M/S 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 05:06 PM
AI Summary
Oil in bunker tanks of vessels sent for breaking is to be assessed as part of the ship under customs law, not separately as a distinct article.