https://www.taxtmi.com/caselaws?id=43267 Ships imported for the Indian Navy were treated as not liable to customs duty, additional duty, countervailing duty or auxiliary duty because the taxing authorities failed to establish the basic facts needed to bring the imports within the assessable area. On the materials before the Court, the ships were built outside India and were reasonably inferred to have entered India before 1958. The notification dated 11 October 1958 was therefore inapplicable on the facts found, and no duty was leviable on the ships covered by the writ petitions. en-us Wed, 12 Feb 1992 00:00:00 +0530 Thu, 17 Jun 2010 10:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43267 Ships imported for the Indian Navy were treated as not liable to customs duty, additional duty, countervailing duty or auxiliary duty because the taxing authorities failed to establish the basic facts needed to bring the imports within the assessable area. On the materials before the Court, the ships were built outside India and were reasonably inferred to have entered India before 1958. The notification dated 11 October 1958 was therefore inapplicable on the facts found, and no duty was leviable on the ships covered by the writ petitions. Case-Laws Customs Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43267