Case Law Details
Case Name : M/S. Mustan Taherbhai Vs Commnr. Of Central Excise & Customs (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Court : SC
Brief : Can a ship made in Hindustan Shipyard Ltd and delivered to Dempo Steamship Ltd after paying excise duty be charged customs duty when it was brought to India and auctioned for breaking it up? This question has come to the Supreme Court a second time and it has referred it back to the Excise and Customs Appellate Tribunal for reconsideration. According to the tribunal, goods manufactured in a customs bonded warehouse are treated as goods manufactured in a foreign country. When the vessel was taken out of the country for plying as foreign going vessel, and subsequently when it ...
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Very Interesting and informative Atricles . We are also importing ships for scrap. This one is an eye openner, recently we have purchased 2 Ships form ONGC and coerced by the Customs Department to Pay Customs and Canvat on it . Please enlighten us on futher progress on this case. Hanif Shaikh