https://www.taxtmi.com/caselaws?id=53764 The Tribunal upheld the Commissioner (Appeal)'s order that the Respondent was not liable for customs duty on the vessel M.V. 'State of Haryana'. The appeal by the Revenue was dismissed, affirming that duty liability rested with the Shipping Corporation of India as the importer. The Tribunal emphasized the correct interpretation of the definition of "Importer" and the applicability of Notification 163/65-Cus. en-us Fri, 03 Sep 2004 00:00:00 +0530 Fri, 15 Oct 2010 11:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53764 The Tribunal upheld the Commissioner (Appeal)'s order that the Respondent was not liable for customs duty on the vessel M.V. 'State of Haryana'. The appeal by the Revenue was dismissed, affirming that duty liability rested with the Shipping Corporation of India as the importer. The Tribunal emphasized the correct interpretation of the definition of "Importer" and the applicability of Notification 163/65-Cus. Case-Laws Customs Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53764