2007 (5) TMI 159

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....rap. There had been a public notice inviting tender from the intending bidders. Ultimately the appellant became the successful bidder. As per the condition of tender any duty including Customs duty, if payable, would have to be paid by the appellant. 2.The appellant duly paid the price and took delivery of the vessel and thereafter dismantled it. The Customs Authority asked the appellant to file a bill of entry so as to enable the Customs Authority to impose Customs duty on the dismantled ship. The appellant contacted the Port Trust. The Port Trust issued a certificate appearing at page 48 to the extent that they duly paid Customs duty at the time of import of the ship in 1965. Relying on the said certificate the appellant refused to pay....

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.... should suffer for the fault on the part of the Port Trust. His Lordship dismissed the writ petition. 5.Being aggrieved by and dissatisfied with the judgment and order of the learned Single Judge the appellant preferred the instant appeal. 6.The appellant reiterated his stand as taken before the learned Single Judge, before, us. The Port Trust also relied upon their certificate appearing at page 48 of the Paper Book. 7.Mr. Daya Sankar Mishra, learned Counsel appearing for the Customs Authority in addition to the submission made before the learned Single Judge contended that once an Ocean-going vessel was purchased and imported into India, as per the notification no duty could be imposed at the relevant period. Existence of such not....