2001 (8) TMI 124

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..... es to the assessment of the vessel Jagat Priya, which was purchased by the appellants in February, 1993 for breaking. The question before the Tribunal was whether the appellants were required to pay customs duty when the vessel was cleared for breaking. It appears from the judgment of the Tribunal that the matter was argued without reference to facts which are now stated in the special leave petit .....

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..... shall determine, first, the facts and then the law. The Tribunal may take note of the judgment of the Bombay High Court delivered on 5th February, 1992 in the case of M/s. Baijnath Melaram v. Union of India Ors. (Writ Petition No. 1478 of 1983), special leave petitions whereagainst were summarily dismissed. It may be noted that we express no opinion on the merits of the case on either side. .....

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