COMMISSIONER OF CUSTOMS (PREVENTIVE) JAMNAGAR vs SAUMIL IMPEX PVT. LTD. — C.A. No. 3012/2023
Case under Section I-B. Status: DISPOSED.
CNR: SCIN010117482023
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
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
FRESH
| Date | Purpose |
|---|---|
| 21-04-2023 | FRESH |
Orders
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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