https://www.taxtmi.com/caselaws?id=43411 The Court upheld the petitioner's liability to pay customs duty and other taxes on the auctioned vessel, rejecting claims for exemption and discriminatory treatment. Emphasizing the contractual obligations agreed upon during the auction, the Court ruled against the petitioner's plea for a refund of the customs duty paid, citing the legal validity of the auction sale terms and the vessel's classification under relevant customs laws. en-us Tue, 19 Nov 1991 00:00:00 +0530 Thu, 17 Jun 2010 18:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43411 The Court upheld the petitioner's liability to pay customs duty and other taxes on the auctioned vessel, rejecting claims for exemption and discriminatory treatment. Emphasizing the contractual obligations agreed upon during the auction, the Court ruled against the petitioner's plea for a refund of the customs duty paid, citing the legal validity of the auction sale terms and the vessel's classification under relevant customs laws. Case-Laws Customs Tue, 19 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43411