https://www.taxtmi.com/caselaws?id=80189 The Tribunal upheld the Collector (Appeals) decision to grant duty-free exemption to the vessel 'M.S. Jaladharma' for ship breaking. It rejected the Collector's argument that Notification 262/58 applied, emphasizing duty liability should align with conditions at the vessel's initial import in 1957. Relying on judicial precedents, the Tribunal concluded that the vessel retained its duty-free status as an ocean-going vessel until scrapping. The appeal was dismissed, and the Cross Objection by the respondents was rejected, highlighting the Tribunal's comprehensive review of legal and factual elements in the case. en-us Thu, 26 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 12:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80189 The Tribunal upheld the Collector (Appeals) decision to grant duty-free exemption to the vessel 'M.S. Jaladharma' for ship breaking. It rejected the Collector's argument that Notification 262/58 applied, emphasizing duty liability should align with conditions at the vessel's initial import in 1957. Relying on judicial precedents, the Tribunal concluded that the vessel retained its duty-free status as an ocean-going vessel until scrapping. The appeal was dismissed, and the Cross Objection by the respondents was rejected, highlighting the Tribunal's comprehensive review of legal and factual elements in the case. Case-Laws Customs Thu, 26 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80189