Supreme Court of India
M/s. Mustan Taherbhai v. Commnr. of Central Excise and Customs
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
Resultantly, the appeal is allowed; the impugned order is set aside, and the matter is remanded back to the Tribunal F for fresh consideration, in accordance with law, bearing in mind the observations of this Court in C.A. No. 1998 of 2000.
Judgment, page 13
From the headnote
Customs Act, 1962: Notification nos. 113183-Cus and 133187-Cus - Indian built ship brought in India for breaking purpose - Leviability of customs duty .:. Vessel manufactured in a Customs Bor.ded Warehouse using certain imported items - When vessel ceased to ply and was grounded, it was auctioned and purchased by the appellant for breaking purpose - Demand of customs duty - Tribunal held that Notification no.133187-Cus was applicable, and, therefore, the appellant was liable to pay customs duty on the vessel at the time of breaking of ship - Appeal. before Supreme Court ;.... Supreme Court
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.