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Great Offshore Limited & Others Versus The Commissioner of Customs (Import) & Others - 2012 (2) TMI 220 - BOMBAY HIGH COURT - Customs

Ocean going vessels seizure for not filing B/E for home consumption - provisional release of vessels ordered subject to conditions including condition of payment of duty vessels imported prior to 2001 exemption from custom duty on the date of initial import assessee contesting payment of duty Held that - Revenue is not justified in demanding the duty for provisional release of the vessels when, prima facie, it is not in dispute that on the date of initial import of these ocean going vessels, the.......




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