https://www.taxtmi.com/caselaws?id=43622 The Supreme Court allowed Civil Appeal No. 1104 of 1990, setting aside the judgment and order of the Bombay High Court in a case involving the Customs Act. The Court held that the exemption notification under Section 25 was valid and within the power conferred by the Act. It clarified that the duty on ships imported for scrapping should be assessed based on the date of permission for breaking-up granted by the Director General of Shipping, directing authorities to verify the date and calculate duty accordingly. Other civil appeals were dismissed, affirming the validity and applicability of the exemption notification. en-us Tue, 14 Sep 1993 00:00:00 +0530 Wed, 08 Feb 2017 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43622 The Supreme Court allowed Civil Appeal No. 1104 of 1990, setting aside the judgment and order of the Bombay High Court in a case involving the Customs Act. The Court held that the exemption notification under Section 25 was valid and within the power conferred by the Act. It clarified that the duty on ships imported for scrapping should be assessed based on the date of permission for breaking-up granted by the Director General of Shipping, directing authorities to verify the date and calculate duty accordingly. Other civil appeals were dismissed, affirming the validity and applicability of the exemption notification. Case-Laws Customs Tue, 14 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43622