The appeal was filled in the Tribunal West Zonal Branch at Mumbai M s Udayani Ship Breakers Ltd is a company involved in the business of shipbreaking where old ships ... are dismantled and their parts are sold or repurposed The company imported a large vessel called MV VLOO ARUN from a seller in Belgium The purpose of importing the vessel was to dismantle it and sell the scrap metal and other parts for profit

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