Commissioner vs Unknown on 1 December, 2010

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TAXAP/2429/2009	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 2429 of 2009
 

 
 
=========================================================


 

COMMISSIONER
OF CUSTOMS (PREVENTIVE) - Appellant(s)
 

Versus
 

JAIN
MARINE SERVICES - Opponent(s)
 

=========================================================
 
Appearance : 
MS
AMEE YAJNIK for
Appellant(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MS.JUSTICE HARSHA DEVANI
		
	
	 
		 
			 

 

			
		
		 
			 

and
		
	
	 
		 
			 

 

			
		
		 
			 

HONOURABLE
			MR.JUSTICE H.B.ANTANI
		
	

 

Date
: 01/12/2010 

 

 
ORAL
ORDER

(Per
: HONOURABLE MS.JUSTICE HARSHA DEVANI)

Heard
Ms. Ami Yagnik, learned senior Standing Counsel for the appellant.

ADMIT.

The
following substantial question of law arises for determination:

“Whether,
on the facts and in the circumstances of the case, the Customs,
Excise and Service Tax Appellate Tribunal was justified in holding
that Tug Topaz was a “foreign going vessel” within the
meaning of the said expression as defined in section 2 (21) of the
Customs Act, 1962″.

[HARSHA
DEVANI, J]

[H.B.

ANTANI, J.]

mathew

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