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<h1>Indian Supreme Court Upholds Mahalaxmi Ship Breaking Precedent, Dismisses Appeals in Customs Case.</h1> <h3>Commissioner of Customs (Prev) Jamnagar Versus M/s. Leela Greenship Recycling Pvt. Ltd. Through Managing Director</h3> Commissioner of Customs (Prev) Jamnagar Versus M/s. Leela Greenship Recycling Pvt. Ltd. Through Managing Director - 2023 (386) E.L.T. 689 (SC) The Supreme Court of India dismissed the appeals based on the order in 'M/S Mahalaxmi Ship Breaking Corp. Etc. vs. Commissioner of Customs Bhavnagar' dated 05.04.2023.