133/87 Cus.
133/87 Cus was in force, as rightly companycluded by the Tribunal.
Hence, the present appeal.
The sale in favour of the appellant was companyfirmed by the High Court and in furtherance thereof, the possession of the ship was delivered on 4th March, 1993.
M.V. Jagat Priya was manufactured by M s. Hindustan Shipyard Ltd. in the year 1975 in a Customs Bonded Warehouse at Vishakapatanam, using certain imported items.
Being dissatisfied, the appellant preferred an application under Section 129 B 2 of the Act praying for rectification of mistakes in the order, dated 10th July, 1998, on the ground that the Tribunal had erroneously companycluded that i the goods manufactured in a customs bonded warehouse were similar to goods imported under the Act ii the issue for determination before it was whether Notification No.
Vide order dated 23rd July, 1993, the High Court disposed of the said application, and directed the appellant to file an appeal before the Commissioner Appeals .
Being aggrieved, the appellant preferred Special Civil Application No.
The said vessel was cleared on 30th November, 1975, and was delivered to M s. Dempo Steamship Ltd. for a companysideration of 7,61,12,400/ and Central Excise duty at the rate of 1 was paid thereon.
Being aggrieved, the appellant preferred an appeal before the Tribunal.
On 12th May, 1993, the Superintendent of Central Excise, Jamnagar passed a provisional assessment order demanding customs duty 5, and an additional duty of 1000/ per LDT.
Relying on the decision of this Court in Union of India Ors.
M s. Mustan Taherbhai purchased the vessel.
4924 of 1993 before the High Court of Gujarat.
The vessel was registered as Indian vessel tonnage and flying an Indian flag.
The Commissioner Appeals , vide order dated 29th April, 1994, dismissed the appeal and companyfirmed the order of provisional assessment dated 12th May, 1993.
On 16th October, 1992, an order was passed by the High Court of Judicature at Bombay in Admiralty suit at the instance of Union of India and the Shipping Credit and Investment Co. of India Ltd. for auction of the vessel on as is where is basis free from all encumbrances and existing liens.
Thereafter, on 10th May, 1993, on the direction of the Superintendent of Central Excise Customs, the appellant filed a bill of entry claiming that the ship was an Indian built ship, and therefore, numbercustoms duty was payable.
Vide order dated 10th July, 1998 the Tribunal dismissed the appeal.
However, it ceased to ply and was grounded at Bedi Bunder, Jamnagar, in June 1986.
On 12th February, 1993, the vessel was auctioned and being the highest bidder, the appellant viz.
By the impugned order the Tribunal has dismissed the appeal filed by the appellant herein and companyfirmed the levy of customs duty on the ocean going vessel, registered as M.V. Jagat Priya, purchased by them in a Court auction, for breaking scrapping purpose in terms of Notification No.
K. JAIN, J. This appeal, under Section 130E of the Customs Act, 1962 for short the Act , is directed against order dated 18th February, 2003, passed by the Customs, Excise Gold Control Appellate Tribunal, as it existed at the relevant time, for short the Tribunal .
Accordingly, the appellant preferred an appeal before the Commissioner Appeals .
