2003 (10) TMI 71

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....mmissioner of Customs and Central Excise is seeking reference of the following questions of law :- "(1)      Whether the imported vessel "M.V. Sea Transporter" which was subsequently intended to be broken, was entitled to be exempted from the payment of duty under the Customs Act under Notification No. 133/87-Cus., dated 19-3-1987? (2)     &n....

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....g to the applicant, the Order of CEGAT gives rise to these questions, which it ought to have referred to the High Court as required by law. The Tribunal has allowed the appeal before it with the following observations :- "In the instant case, the vessel was not imported for breaking up. However, when a cyclone hit the Goa Coast, it became a wreck, 2 sections of it were taken to Alang, Gujarat a....