TMI Blog2016 (4) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Hyderabad Industries Limited v. Union of India [1999 (5) TMI 29 - SUPREME COURT OF INDIA], when excise duty is exempted, there is no question of payment of additional duty. Imposition of import duty - Purchase of vessel in auction - Held that:- by no stretch of imagination, it can be treated as import when the vessel was manufactured by an Indian company and was sold to another In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mr. Ramavatar Sharma, Adv., Mr. Gaurav Jain, Adv., Mr. S. P. M. Tripathi, Adv. And M/s. Parekh Co. ORDER CIVIL APPEAL NOS. 5816-5819 OF 2005 The respondent No. 1 herein had imported a ship in which Bill of Entry was filed. This Bill of Entry specifically declared that the import of ship was for breaking and for no other use. The customs authorities charged additional duty ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to the facts of this case and we do not find any infirmity in the view taken by the High Court. The appeals stand dismissed. CIVIL APPEAL NOS. 5377-5378 OF 2014 The admitted facts are that the vessel in question known as M.V. Jagat Priya was manufactured in India by the Hindustan Shipyard Ltd., Vishakhapatnam and it was sold to one M/s. Dempo Steamships Ltd. under bond by charging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal (in short 'the CESTAT') has gone totally at a tangent and has held that the appellant shall be liable to pay duty on totally irrelevant consideration. We, therefore, allow these appeals and set aside the impugned order of the CESTAT. The custom duty paid by the appellant shall be refunded within two weeks. CIVIL APPEAL NO. 9282 OF 2013 In view of the aforesaid orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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