https://www.taxtmi.com/caselaws?id=44664 The Supreme Court held that customs duty is payable based on the date of breaking up of the ship, not the date of import. The Tribunal's decision was set aside, and duty is payable by the respondent on the date of breaking or granting of permission, whichever is earlier. The respondent must pay costs of Rs. 10,000 to the appellant. en-us Thu, 24 Jul 1997 00:00:00 +0530 Sat, 03 Jul 2010 10:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44664 The Supreme Court held that customs duty is payable based on the date of breaking up of the ship, not the date of import. The Tribunal's decision was set aside, and duty is payable by the respondent on the date of breaking or granting of permission, whichever is earlier. The respondent must pay costs of Rs. 10,000 to the appellant. Case-Laws Customs Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44664