1992 (2) TMI 106

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.... a cargo in November 1978. According to the petitioners there was an explosion in which the ship got damaged. The damage was so extensive that it became a wreck. It was sold for a consideration of Re. 1/- to one Mr. Satish Chanura Sanghi. The vessel was salvaged later but only to be subjected to the ship breaking operation. The question raised is about the exigibility of duty and the extent thereo....

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....rial waters. No doubt, the levy arises only when the ship is broken up. The chargeability so generated is, however, linked to the act of import which in the present case would be at the time when the ship entered the Bombay Port in 1978. In that view of the matter, duty is rightly leviable on the vessel in question. 4. Counsel for the respondents contested the applicability of Section 21 to the....