- (1.) We have heard learned counsel for the parties. Having regard to the facts of this particular case which goes to show that the Vessel in question was with the Indian Navy and it was purchased by the respondent through M.S.T.C. Ltd. and it cannot be said that the ship after its export has been re-imported into India, we do not therefore find any merit in this appeal. This same is accordingly dismissed. No order as to costs.;