Shri P.A.Sadiq vs Commissioner Of Customs, Cochin on 28 April, 2008
Kerala State Cooperative Federation for Fisheries Development Ltd. [popularly called Matsyafed], an undertaking of the Govt. of Kerala, on 26.2.1998. Long before that, Matsyafed ... paid thereon as if it was imported for the purpose of breaking. Matsyafed alienated of the vessels through tender/auction proceedings and the appellant purchased