COMMISSIONER OF CUSTOMS (PREVENTIVE) JAMNAGAR vs SAUMIL IMPEX PVT. LTD. — C.A. No. 3012/2023

Case under Section I-B. Status: DISPOSED.

CNR: SCIN010117482023

DISPOSED

Filing Date

20-03-2023 03:39 PM

Registration No

C.A. No. 3012/2023

Diary Number

11748/2023

Order Date

21-04-2023

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Acts & Sections

Section I-B

Petitioner(s)

COMMISSIONER OF CUSTOMS (PREVENTIVE) JAMNAGAR

Adv. MUKESH KUMAR MARORIA

Respondent(s)

SAUMIL IMPEX PVT. LTD.

Hearing History

Judge: HON'BLE MR. JUSTICE S. RAVINDRA BHAT and HON'BLE MR. JUSTICE DIPANKAR DATTA

21-04-2023

FRESH

Orders

View Full Judgment
casestatus.in Summary

SUMMARY The Supreme Court dismissed the Commissioner of Customs (Preventive) Jamnagar's appeals against Saumil Impex Pvt. Ltd., along with 40+ related appeals. The case concerned whether bunker oil in vessel tanks should be assessed separately or as part of ships being scrapped. The Court applied its precedent from Civil Appeal No. 5318-5342/2009, adopting the later CESTAT view that oil should be assessed as part of the ship, not separately. All pending applications were disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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