2004 (3) TMI 561

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....pellant. None, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The respondents imported a vessel by name M.V. Milaku for breaking. The M.O.A. entered into with the seller is dated 26-1-2001. The price indicated is US $ 7,24,675. The vessel arrived at Alang anchorage on 2-2-2001 and entry inwards granted on 5-2-2001. An addendum dated 8-2-2001 to the M.O.A. was signed by the ....

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.... 1997/2003-WZB/C-II, dated 27-7-2003 [2003 (157) E.L.T. 277 (T)] in the case of Commissioner of Customs v. Guru Ashish Ship Breakers. The Revenue also relied on the decision of the tribunal in the case of Commissioner of Customs, Ahmedabad v. Saibaba Ship Breaking Corpn. wherein it was held that the relevant date for determining value of goods for the purpose of customs duty is the date of importa....