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CVD on vessels not leviable on conversion from foreign to coastal run as imported prior to 17.03.2012
Case Law Details
- Case Name
- Great Eastern Shipping Company Ltd. Vs Union of India (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Great Eastern Shipping Company Ltd. Vs Union of India (Madras High Court)
Madras High Court held that countervailing duty [CVD] is not leviable on vessels that are imported into India prior to notification no. 12/2012-Cus. dated 17.03.2012 which is later converted from foreign-run to coastal run. Accordingly, writ petition is allowed.
Facts- The petitioner has filed the present petition challenging the communication dated 11.07.2012 in respect of two vessels i.e., ‘Jug Rahul’ and ‘Jug Rishi’ for non-payment of countervailing duty (CVD) on conversion from foreign to the coastal run. No...
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