https://www.taxtmi.com/caselaws?id=45343 The court held that the imported ships were subject to additional customs duty equal to the excise duty on similar articles if produced in India. The petitioner's claims for exemption were rejected as the ships were not manufactured without the aid of power. The court dismissed the petitions, ruling in favor of levying additional customs duty on the imported vessels. The matter of alleged forged documents was left for the relevant authorities to address under Section 132 of the Customs Act, 1962. en-us Thu, 29 Jul 1999 00:00:00 +0530 Sat, 10 Jul 2010 09:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45343 The court held that the imported ships were subject to additional customs duty equal to the excise duty on similar articles if produced in India. The petitioner's claims for exemption were rejected as the ships were not manufactured without the aid of power. The court dismissed the petitions, ruling in favor of levying additional customs duty on the imported vessels. The matter of alleged forged documents was left for the relevant authorities to address under Section 132 of the Customs Act, 1962. Case-Laws Customs Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45343