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.