Court :
SC
Brief :
This appeal, under Section 130E of the Customs Act, 1962 (for short “the Act”), is directed against order dated 18th February, 2003, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, as it existed at the relevant time, (for short “the Tribunal”). By the impugned order the Tribunal has dismissed the appeal filed by the appellant herein and confirmed the levy of customs duty on the ocean going vessel, registered as M.V. Jagat Priya, purchased by them in a Court auction, for breaking/ scrapping purpose in terms of Notification No. 133/87-Cus.
Citation :
M/S. MUSTAN TAHERBHAI VERSUS COMMNR. OF CENTRAL EXCISE & CUSTOMS
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