2001 (8) TMI 124 - SC - Customs

Summary

The Supreme Court set aside the order of the New Delhi Bench of CEGAT regarding customs duty on the vessel Jagat Priya, remanding the matter to the Tribunal in Bombay for reconsideration based on facts and law. The Tribunal should consider the vessel being built in India and cleared for home consumption. No opinion was expressed on the merits of the case.