2002 (8) TMI 372 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed the appeal by the Revenue regarding duty on ships taken for breaking, stating that the duty should be demanded from the importer, Hindustan Shipyards, not the respondent purchaser. The Tribunal found no substance in the Department's appeal. (Case citation: 2002 (8) TMI 372 - CEGAT, Bangalore)