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2007 (3) TMI 264 - SC - CustomsRate of duty - High Court dismissed appeal as no question of law much less substantial questions of law were involved - Held that:- following substantial questions of law arises as to whether :- (1) M/s. Shree Dev Krupa Ship Breaking, Sosio Ship Breaking Yard, Bhavnagar, are not importer within the meaning of Section 2(26) of the Customs Act, 1962? (2) In the absence of specific condition (like condition no.65 of Notification No. 16/2000-Cus., dated 2-3-2000) stipulating the filing of fresh Bill of Entry for breaking up and creating a legal fiction in the Notification No. 163/65-Cus., dated 16-10-1965 as amended vide Notification No. 129/86-Cus., dated 17-2-1986 cannot be retrospectively extended and posted to be read in notification No.l63/65-Cus., dated 16-10-1965 as amended? (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? Matter remitted to High Court for for recording its opinion on these questions in accordance with law.
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