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2017 (2) TMI 524 - HC - CustomsWhether in the facts and circumstances of the case M/s. Khanbhai Esoofbhai in whose hands the vessel was actually broken up is liable to pay customs duty that became leviable in accordance with proviso to N/N. 163/65Cus dated 16.10.1965, or otherwise? Held that: - no question of law is framed with respect to levy of additional customs duty on ships and vessels and rightly not raised as no such question was raised before the learned CESTAT. Therefore, now it is not open for the assessee to raise the question with respect to levy of additional customs duty on ships and vessels which was never raised earlier. Earlier before the learned CESTAT the respondent assessee heavily relied upon the decision in the case of Shree Dev Krupa Ship Breaking [2013 (6) TMI 370 - GUJARAT HIGH COURT]. Even the Division Bench of this Court also earlier dismissed the present Tax Appeal considering the decision of this Court in the case of Shree Dev Krupa Ship Breaking. The Hon’ble Supreme Court reversed the decision of this Court in the case of Shree Dev Krupa Ship Breaking and also set aside the order passed by this Court in the present Tax Appeal. While remanding the matters / appeals to this Court, the Hon’ble Supreme Court also framed the aforesaid questions of law and remanded the matter to this Court to consider the aforesaid questions of law only - Now, by a detailed judgment and order dated 26.07.2012 in Tax Appeal No.537/2004, the Division Bench of this Court has answered all the questions of law raised in the present Tax Appeal in favour of the Revenue and against the assessee and has quashed and set aside the order passed by the learned CESTAT in the case of Shree Dev Krupa Ship Breaking. Appeal allowed - decided against assessee.
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