2005 (2) TMI 742

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....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, 1962. The lower authorities ....

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....enders 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 amount to Rs. 5,71,713/- in terms of Notification 165/65-Cus. consequent to order of ....

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....urt 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 as they found no question of law arose. (d) Following the above decision in case of Dev Krupa Ship Breaking....