2024 (2) TMI 1449

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.... Somesh Arora, Member (Judicial) For the Appellant : Shri Rahul Gajera, Advocate. For the Respondent : Shri A.R. Kanani, Superintendent (Authorized Representative). ORDER RAJU This appeal has been filed against the order of demanding customs duty on the oil contained in the tanks in the ship imported for breaking purposes. 2. Learned counsel for the appellant pointed out that the....

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.... duty was paid under protest, there is, however, no speaking order passed as regards the same. It can be seen that if the tanks containing Oils are connected with pipeline with the engine or machinery of the vessel, there may be no reason why the same cannot be treated as integral part of the engine or machinery of the vessel. However, since there is no speaking order on that part of issue, we dir....