Supreme Court · 2011 INSC 163 · Decided 28 February 2011
M/S. Mustan Taherbhai v. COMMNR. of Central Excise and Customs
- Court
- Supreme Court of India
- Citation
- 2011 INSC 163 · [2011] 3 S.C.R. 353
- Case number
- CIVIL APPEAL No. 3788/2003
- Decided
- 28 February 2011
- Bench
- D.K. JAIN, H.L. DATTU, A.K. GANGULY (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 20(1964)
Headnote
A B Customs Act, 1962: Notification nos. 113183-Cus and 133187-Cus - Indian built ship brought in India for breaking C purpose - Leviability of customs duty .:. Vessel manufactured in a Customs Bor.ded Warehouse using certain imported items - When vessel ceased to ply and auctioned and purchased by the appellant for breaking purpose - Demand of customs duty - Tribunal held that D 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 ;....
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)