https://www.taxtmi.com/caselaws?id=756190 Customs duty on oil remaining in bunker tanks outside the engine room of a vessel imported for ship-breaking required fresh adjudication because the impugned order addressed only the tank within the engine room and recorded no specific finding on the other tanks. Relying on the earlier Tribunal ruling in Navyug Ship Breaking Co., the Tribunal held that the duty attributable to oil in those tanks had to be decided by a speaking order on the merits. The impugned orders were set aside and the matter was remanded to the adjudicating authority for reconsideration in accordance with that ruling. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756190 Customs duty on oil remaining in bunker tanks outside the engine room of a vessel imported for ship-breaking required fresh adjudication because the impugned order addressed only the tank within the engine room and recorded no specific finding on the other tanks. Relying on the earlier Tribunal ruling in Navyug Ship Breaking Co., the Tribunal held that the duty attributable to oil in those tanks had to be decided by a speaking order on the merits. The impugned orders were set aside and the matter was remanded to the adjudicating authority for reconsideration in accordance with that ruling. Case-Laws Customs Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756190