NDLI: M/s. Mustan Taherbhai Vs. Commnr. of Central Excise and Customs

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Customs Act 1962: Notification nos. 113183-Cus and 133187-Cus
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Customs Act, 1962 (52 of 1962)
Case(s) Referred	Referred Case 0 Referred Case 1
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Customs Act, 1962: Notification nos. 113/83-Cus and 133/87-Cus - Indian built ship brought in India for breaking purpose - Leviability of customs duty - Vessel manufactured in a Customs Bonded Warehouse using certain imported items - When vessel ceased to ply and was grounded, it was auctioned and purchased by the appellant for breaking purpose - Demand of customs duty - Tribunal held that Notification no.133187-Cus was applicable, and, therefore, the appellant was liable to pay customs duty on the vessel at the time of breaking of ship - Appeal. before Supreme Court .Supreme Court remanded the matter to the Tribunal directing it to first appreciate the facts of the case and then determine the question of leviability of import duty on an Indian built ship sold for breaking - It directed the Tribunal to take note of a particular judgement of Bombay High Court, special leave petitions where against were summarily dismissed - Tribunal reconsidered the matter and by impugned order dismissed the appeal holding that on the date of clearance,· notification in force was 113/83-Cus and the duty would be payable in terms of the said notification and, therefore, question of applicability of judgement of Bombay High Court did not arise - On appeal, held: While deciding the case, the Tribunal ignored the specific directions issued by the Supreme Court - Therefore, the decision of the Tribunal was not sustainable - Matter remitted to Tribunal for consideration afresh.Judicial discipline: while remanding the matter to the Tribunal, Supreme Court gave specific directions to Tribunal to examine the entire legal issue after ascertaining the foundational facts, regardless of its earlier view in the matter.The Tribunal, while deciding the case, ignored the specific directions issued by the Supreme Court - Held: Tribunal erred in ignoring the specific directions of the Supreme Court. Judicial discipline obligated the Tribunal to appreciate the factual matrix as directed
Judge	Hon'ble Mr. Justice D.K. Jain
Neutral Citation	2011 INSC 163
Petitioner	M/s. Mustan Taherbhai
Respondent	Commnr. Of Central Excise And Customs
SCR	[2011] 3 S.C.R. 353
Judgement Date	2011-02-28
Case Number	3788

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