TMI Blog2006 (5) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants (after the Bill of Sale of April 1997) duty of ₹ 78,73,005/-. Against the order of assessment, the appellants filed an appeal before the Commissioner of Customs (Appeals) who allowed the appeal by holding that the customs duty liability had been discharged at the relevant time when the ship built by Hindustan Shipyard Limited in their licensed bonded warehouse in 1973 was sold to SCI and imported by them, and there exists no authority under the Customs Act to re-assess the duty already paid, at the time of breaking-up of the vessel. He also held that there was no need for filing a fresh bill of entry at the time of breaking-up. The Revenue preferred an appeal before the Tribunal which awarded its Order No. C-II/1194/03-WZB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t vessel. Hence this appeal. 3. We have heard both sides. The appellants do not contest the liability of the vessel to customs duty as this issue has been decided by the Tribunal's Order reported in 2003 (56) RLT 101 in their own case relating to import of vessel MV Jagat Priya . The issue before us is confined to who is the importer of the vessel Vishva Yash which was on a coastal run and came from Kandla after fuelling to Sikka in Jamnagar District, where SCI sold and delivered the vessel in April 1997 to the appellants who took permission from the Port Authorities and Customs Authorities and beached the vessel at Sachana ship breaking yard. 4. We find that the issue in dispute stands settled by the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India, can be said to be questions of law and that even otherwise, no interference is called for by the court. This judgment has been followed subsequently in the case of Commissioner of Customs (P), Jamnagar v. Khanbhai Essoofbhai. The ratio of the Dev Krupa order cited supra is applicable on all fours to the facts of the present case wherein the vessel came to Sikka ( MV 'State of Haryana' purchased by Dev Krupa Shipbreaking came to Porbondar where it was sold for ship breaking) and beached at Sachana (MV 'State of Haryana' was beached at Alang). 5. The decision of the Hon'ble Gujarat High Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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