Home Case Index All Cases Customs Customs + AT Customs - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 207 - CESTAT MUMBAIImport of old & used barge – revenue contend that the year of manufacture of the ship was 1972 as keel of the vessel was laid in 1972 – whereas as builder’s certificate and the surveyor’s report show that the vessel was built in 1989 - there is no material on record to the contrary - therefore, the importers have satisfied us that the vessel was less than 25 years old at the time of its import – no contravention of licensing provisions by importers - confiscation & penalty is set aside
|