2024 (7) TMI 1410

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..... red for the Appellant Shri. Sanjay Kumar, Superintendent (AR) for the Respondent ORDER This appeal has been filed against the order of demanding Customs Duty on the oil contained in the tanks in the ship imported for breaking purposes. 2. No one appeared for the appellant. A letter was received where it was stated that the issue has been settled by the decision by the decision of Tribunal in t .....

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..... regards the same, It can be seen that if the tank containing oils are connected with pipeline with the engine or machinery of the vessel, there may be no reason why the same cannot be treated as integral part of the engine or machinery of the vessel. However, since there is not speaking order on that part of issue, we direct the adjudicating authority to pass speaking order in respect of duty per .....

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