1992 (2) TMI 93

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..... s duty or additional or countervailing duty or auxiliary duty in respect of the ships referred to in the writ petitions. The ships were built outside India. They were acquired for the purposes of Indian Navy. In some cases particulars with regard to the date on which or the year in which the ship had been brought to India have been given. Such is the position in relation to Writ Petitions No. 1476 .....

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..... ation, it is for the taxing authorities to establish the basic facts which would bring a transaction to the assessable area. Having regard to the materials, we are not satisfied that the import of these ships would be subject to the duties as demanded particularly in the light of the factual position indicated above. The Notification dated 11th October 1958 will have no application to the present .....

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