Bona fide customs disclosure led to setting aside vessel confiscation and related penalties, while import-control confiscation remained undisturbed.

Declaration of the impugned cars, engine and parts on a separate sheet was treated as evidence of bona fides, so confiscation of the vessel and the penalties on the master and ship agent were held not tenable and were set aside. The cars, engines and car parts were separately confiscated for violation of import control provisions, and because the crew members claimed as owners were not before the Tribunal in appeal, no order was passed concerning that confiscation. Relief was therefore limited to the vessel and the related penalties, with no relief on the goods confiscated for import control breach.

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Issues: (i) Whether the confiscation of the vessel and the penalties imposed on the master and the ship agent were sustainable. (ii) Whether any order could be passed regarding confiscation of the cars, engines and car parts.

Issue (i): Whether the confiscation of the vessel and the penalties imposed on the master and the ship agent were sustainable.

Analysis: The impugned cars, engine and parts had been declared to customs on a separate sheet, showing the bona fides of the vessel owner, master and agent. On that basis, the confiscation of the vessel and the penalties imposed on the master and the ship agent were found not tenable.

Conclusion: The confiscation of the vessel and the penalties on the master and the ship agent were set aside.

Issue (ii): Whether any order could be passed regarding confiscation of the cars, engines and car parts.

Analysis: The cars, engines and car parts had been confiscated for violation of import control provisions, and the crew members stated to be the owners were not before the Tribunal in appeal.

Conclusion: No order was passed regarding confiscation of the cars, engines and car parts.

Final Conclusion: The appeals succeeded to the extent of setting aside the confiscation of the vessel and the penalties on the master and agent, while no relief was granted in respect of the confiscation of the cars, engines and car parts.

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