https://www.taxtmi.com/caselaws?id=45985 Customs duty liability on a vessel cleared for breaking was remitted for fresh factual and legal determination because the pleaded facts may take the transaction outside an export-import context. The Supreme Court noted that, if the vessel was built in India, cleared for home consumption, excise duty had been paid, and delivery was to an Indian party, reliance on Union of India v. Jalyan Udyog could be misplaced. It set aside the Tribunal's order and directed the Tribunal to first record the factual position, then decide whether customs duty is payable, while also considering the Bombay High Court ruling in M/s. Baijnath Melaram v. Union of India & Ors. No opinion was expressed on the merits. en-us Thu, 30 Aug 2001 00:00:00 +0530 Thu, 15 Jul 2010 10:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45985 Customs duty liability on a vessel cleared for breaking was remitted for fresh factual and legal determination because the pleaded facts may take the transaction outside an export-import context. The Supreme Court noted that, if the vessel was built in India, cleared for home consumption, excise duty had been paid, and delivery was to an Indian party, reliance on Union of India v. Jalyan Udyog could be misplaced. It set aside the Tribunal's order and directed the Tribunal to first record the factual position, then decide whether customs duty is payable, while also considering the Bombay High Court ruling in M/s. Baijnath Melaram v. Union of India & Ors. No opinion was expressed on the merits. Case-Laws Customs Thu, 30 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45985