Court Rules Shipping Corporation of India as Importer for Vessel Scrapping on Transfer Date, Not Beaching Date at Alang.

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....Import of vessel for scrapping - who is the importer - on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer from the Shipping Corporation of India to the respondent and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India. - HC....