https://www.taxtmi.com/caselaws?id=205114 The Tribunal upheld the impugned order demanding import duty on scrap generated during inbond ship manufacture by M/s. Cochin Shipyard Ltd. The Tribunal found the order consistent with Section 65(2)(b) of the Customs Act, 1962, holding the appellant liable for duty equivalent to the import duty on the steel in the scrap. Despite the appellant's argument for a different interpretation, the Tribunal ruled in favor of the original authority's decision, emphasizing the clear and unambiguous language of the statute. As a result, the appeal was dismissed. en-us Tue, 18 Jan 2011 00:00:00 +0530 Thu, 18 Aug 2011 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205114 The Tribunal upheld the impugned order demanding import duty on scrap generated during inbond ship manufacture by M/s. Cochin Shipyard Ltd. The Tribunal found the order consistent with Section 65(2)(b) of the Customs Act, 1962, holding the appellant liable for duty equivalent to the import duty on the steel in the scrap. Despite the appellant's argument for a different interpretation, the Tribunal ruled in favor of the original authority's decision, emphasizing the clear and unambiguous language of the statute. As a result, the appeal was dismissed. Case-Laws Customs Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205114