1997 INSC 0706 SUPREME COURT OF INDIA Union of India Vs. Baijnath Melaram C.A.No.7233 of 1993 (S.C.Agrawal and G.T.Nanavati JJ.) 24.07.1997 ORDER 1. We have heard the 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 MSTC Ltd. And it cannot be said that the ship after its export has been reimported into India, we do not therefore find any merit in this appeal. 2. The same is accordingly dismissed. No order as to costs.