2019 (7) TMI 1065 - SC - Customs

Whether in the facts and circumstances of the case M/s. Khanbhai Esoofbhai in whose hands the vessel was actually broken up is liable to pay customs duty that became leviable in accordance with proviso to N/N. 163/65Cus dated 16.10.1965, or otherwise? - HELD THAT - Following the judgment of this Court in 2016 (4) TMI 490 - SUPREME COURT , the appeal is allowed. - when excise duty is exempted, there is no question of payment of additional duty. Consequent to the appeal being allowed it shall be open for the appellant to request for refund of the custom duty paid by the appellant.

Summary

The Supreme Court allowed the appeal against the judgment of the High Court of Gujarat in Tax Appeal No.1490 of 2005. The appeal was allowed based on a similar issue settled by the Supreme Court in a previous judgment dated 04.04.2016. The appellant is permitted to request a refund of the custom duty paid.