Case Law Details
Commissioner of Customs Jamnagar Vs Dhan Steel Pvt Ltd (Supreme Court of India)
Introduction: In a recent ruling, the Supreme Court of India upheld a decision made by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) concerning the treatment of oil in bunker tanks on ships. This article provides an in-depth analysis of the case and the Supreme Court’s endorsement of the CESTAT ruling.
Background of the Case: The case, titled Commissioner of Customs Jamnagar vs. Dhan Steel Pvt Ltd, involved a dispute regarding the assessment of oil in the bunker tanks of ships, both inside and outside the engine room, when the vessels were sent for scrapping.
Delay Condoned: The Supreme Court began by condoning any delays in the appeal and proceeded to address the matter at hand.
The Impugned Order: The impugned order, dated 1st December 2022, was issued by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Branch, Ahmedabad, Regional Bench. It was based on the understanding that a similar issue had already been ruled against the Revenue in a prior case, and the present appeal had been filed against the same order.
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