2003 (10) TMI 71

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..... g reference of the following questions of law :- "(1) Whether the imported vessel "M.V. Sea Transporter" which was subsequently intended to be broken, was entitled to be exempted from the payment of duty under the Customs Act under Notification No. 133/87-Cus., dated 19-3-1987? (2) Whether Section 23 of the Customs Act, 1962 is applicable to the third section of the imported vessel .....

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..... nal has allowed the appeal before it with the following observations :- "In the instant case, the vessel was not imported for breaking up. However, when a cyclone hit the Goa Coast, it became a wreck, 2 sections of it were taken to Alang, Gujarat and duty was paid on the same after filing bill of entry there. The third section sank in the sea and could not be taken to Alang. We have no hesitatio .....

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