2023 (4) TMI 1250

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.... For the Parties : Mr. N. Venkatraman, A.S.G., Mr. Mukesh Kumar Maroria, AOR, Mr. Anirudh Bhat, Adv., Mr. Mohd. Akhil, Adv., Mr. Manish, Adv., Mr. T.S. Sabarish, Adv., Mr. Navanjay Mahapatra, Adv., Mr. Ankur Saigal, Adv., Ms. Mahesh Agarwal, Adv., Ms. Sayree Basu Mullick, Adv., Mr. Abhinabh Garg, Adv.,Mr. Alok Yadav, Adv., Mr. E. C. Agrawala, AOR, Mr. B. Krishna Prasad, AOR ORDER Diary No(s)....

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.... are directed against the orders of the CESTAT dated 16.02.2022 and 01.12.2022, the CESTAT ruled that the oil is to be assessed as part of the Ship. However, in an earlier appeal [Mahalaxmi Ship Breaking Corp. ETC. Vs. Commissioner of Customs, Bhavnagar, which is the subject matter of Civil Appeal Nos. 5318-5342/2009 before this Court], the CESTAT ruled otherwise vide order dated 29.05.2009, st....