2005 (2) TMI 742

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....Nankani with Naresh Thacker, Advocates, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants are engaged in the business of breaking old ships. One such ship was purchased from M/s. Shipping Corporation of India. They did not file a Bill of Entry for the same on the plea that the said vessel was built in India and was not liable for any import duty under Customs Act,....

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....s. The SCI sold this vessel for breaking to the present appellants, after issuing tenders on 1-8-97. The appellants herein brought the vessel to Alang Port Bhavnagar, for breaking. The lower authorities raised demands on the Bill of Entry filed by the appellants dated 30-7-2004 wherein they had declared the values of the imported material as per the certificate issued by HSL and to pay the duty am....

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....ip Breaking, was taken up in appeal by Revenue in the High Court of Gujarat at Ahmedabad. The Hon'ble High Court vide their Order No. 537/2004 and after carefully going through the impugned order passed by CESTAT in Dev Krupa Ship Breakers case were of the considered opinion that no interference was called for by that Court in the appeal filed by Revenue, to determine the important question of law....