(Per : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Earlier, by an order dated 28.7.2006, this appeal had been dismissed at the admission stage. It appears that the appellant had carried the matter in appeal before the Supreme Court. The Supreme Court by an order dated 26.3.2007, has disposed of the appeal and remitted the matter to this Court by framing the following questions :
"[1] M/s Shree Dev Krupa Ship Breaking, Sosio Ship Breaking Yard, Bhavnagar, are not importer within the meaning of section 2(26) of the Customs Act, 1962 (Para ix) of Page 8 of CESTAT order?
HC-NIC Page 1 of 3 Created On Fri Feb 10 00:21:22 IST 2017 TAXAP/1490/2005 2/3 ORDER [2] In the absence of specific condition (like condition No.65 of Notification No.16/2000-Cus dated 2.03.2000) stipulating the filing of fresh Bill of Entry for breaking up and creating a legal fiction in the Notification No.163/65-Cus dated 16.10.1965 as amended vide Notification No.129/86-Cus dated 17.02.1986 cannot be retrospectively extended and posted to be read in Notification No.163/65-Cus dated 16.10.1965 as amended (para (x) of page 9 of CESTAT Order)?
[3] The relevant date on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer from the Shipping Corporation of India to the respondent and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India (Para (xii) of page 10 of CESTAT Order?
Apart from the above, whether, on the facts and in the circumstances of the case.
[4] As provided under section 15 ibid, rate of duty in the case of goods entered for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under that section shall be the rate in force and accordingly, in the instant case, effective rate would tariff read with Sr. No.298 of Notification No.16/2000-Cus dated 1.03.2000 subject to condition No.65?"
2. Accordingly, the matter is placed before this Court for admission hearing.
3. In the light of the aforesaid, the appeal is admitted on the above referred substantial questions of law. Issue notice returnable on 16th August, 2012.
[AKIL KURESHI, J.] [HARSHA DEVANI, J.] parmar* HC-NIC Page 3 of 3 Created On Fri Feb 10 00:21:22 IST 2017