{"id":201444,"date":"2010-12-01T00:00:00","date_gmt":"2010-11-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-december-2010"},"modified":"2017-01-11T23:30:32","modified_gmt":"2017-01-11T18:00:32","slug":"commissioner-vs-unknown-on-1-december-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-1-december-2010","title":{"rendered":"Commissioner vs Unknown on 1 December, 2010"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Unknown on 1 December, 2010<\/div>\n
Author: Harsha Devani,&Nbsp;Honourable H.B.Antani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2429\/2009\t 1\/ 1\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 2429 of 2009\n \n\n \n \n=========================================================\n\n\n \n\nCOMMISSIONER\nOF CUSTOMS (PREVENTIVE) - Appellant(s)\n \n\nVersus\n \n\nJAIN\nMARINE SERVICES - Opponent(s)\n \n\n=========================================================\n \nAppearance : \nMS\nAMEE YAJNIK for\nAppellant(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE HARSHA DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\nDate\n: 01\/12\/2010 \n\n \n\n \nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MS.JUSTICE HARSHA DEVANI)<\/p>\n
\tHeard
\nMs. Ami Yagnik, learned senior Standing Counsel for the appellant.\n<\/p>\n
\tADMIT.\n<\/p>\n
\tThe
\nfollowing substantial question of law arises for determination:\n<\/p>\n
\t“Whether,
\non the facts and in the circumstances of the case, the Customs,
\nExcise and Service Tax Appellate Tribunal was justified in holding
\nthat Tug Topaz was a “foreign going vessel”  within the
\nmeaning of the said expression as defined in section 2 (21) of the
\nCustoms Act, 1962″.\n<\/p>\n
[HARSHA
\nDEVANI, J]<\/p>\n
[H.B.\n<\/p>\n
ANTANI, J.]<\/p>\n
mathew<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Unknown on 1 December, 2010 Author: Harsha Devani,&Nbsp;Honourable H.B.Antani,&Nbsp; Gujarat High Court Case Information System Print 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 : […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-201444","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Unknown on 1 December, 2010 - 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