2007 (3) TMI 264

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....ed by the Revenue under Section 130 of the Customs Act, 1962 on the ground that no question of law much less substantial questions of law were involved in the appeal. 4. With respect, we do not agree with the view taken by the High Court. In our opinion, in view of the judgment of this court in Union of India & Ors v. M/s. Jalyan Udyog Anr., (1994) 1 SCC 318, the four questions of law which wer....

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...., dated 16-10-1965 as amended [para (x) of page 9 of CESTAT Order]? (3) The relevant date on which the vessel is broken up would be the date on which it is taken for beaking i.e. the date of transfer from the Shipping Corporation of India to the respondent and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India [Para (xii) of Page 10 of CESTAT ....