262 Customs dated 11 10 1958, ocean going vessels other than vessels imported to be broken up, are exempt from the payment of customs duty leviable thereon.
By a numberification issued by the Ministry of Finance Department of Revenue , Government of India on 11 10 1958, ocean going vessels have been exempted from payment of customs duty.
Some persons who imported transhippers vessels fitted with equipment for transhipping and topping operations claimed the benefit of the said numberification on the premise that those transhippers are also ocean going vessels.
The Assistant Collector of Customs ordered, in companyfirmation of the aforesaid stand of the Customs officials, that the importers should file Bills of Entry for payment of customs duty.
Some of them went straight to the High Court under Article 226 of the Constitution while others approached the statutory authorities up to the Customs, Excise Gold Control Appellate Tribunal.
Provided that any such vessel if subsequently broken up shall be chargeable with the duty which would be payable on her if she were imported to be broken up.
But the Customs authorities insisted on them to file Bills of Entry under Section 46 of the Act in respect of such vessels.
The said numberification reads thus Under Government of India Ministry of Finance Department of Revenue , Notification No.
Then those importers challenged the orders of the Assistant Collector.
