2023 (4) TMI 1250

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..... Kumar Maroria, AOR, Mr. Anirudh Bhat, Adv., Mr. Mohd. Akhil, Adv., Mr. Manish, Adv., Mr. T.S. Sabarish, Adv., Mr. Navanjay Mahapatra, Adv., Mr. Ankur Saigal, Adv., Ms. Mahesh Agarwal, Adv., Ms. Sayree Basu Mullick, Adv., Mr. Abhinabh Garg, Adv.,Mr. Alok Yadav, Adv., Mr. E. C. Agrawala, AOR, Mr. B. Krishna Prasad, AOR ORDER Diary No(s). 24220 OF 2022 (Item No. 14.1), Diary No(s). 8943 OF 2023 (I .....

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..... 1.12.2022, the CESTAT ruled that the oil is to be assessed as part of the Ship. However, in an earlier appeal [Mahalaxmi Ship Breaking Corp. ETC. Vs. Commissioner of Customs, Bhavnagar, which is the subject matter of Civil Appeal Nos. 5318-5342/2009 before this Court], the CESTAT ruled otherwise vide order dated 29.05.2009, stating that both the articles are to be separately assessed. Having con .....

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