https://www.taxtmi.com/caselaws?id=96186 The court dismissed the appeal, affirming the Commissioner's decision on the duty payable for customs purposes on the ship. The judgment upheld the assessment of damage suffered by the ship and the application of abatement under Section 22(1)(b). It emphasized the significance of considering damage, as determined by the survey report and the material obtained post-breaking up, in calculating the duty payable. en-us Wed, 16 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 18:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96186 The court dismissed the appeal, affirming the Commissioner's decision on the duty payable for customs purposes on the ship. The judgment upheld the assessment of damage suffered by the ship and the application of abatement under Section 22(1)(b). It emphasized the significance of considering damage, as determined by the survey report and the material obtained post-breaking up, in calculating the duty payable. Case-Laws Customs Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96186