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of CESTAT allowed the appeals, set aside the impugned order and quashed penalties and confiscation measures. The Tribunal held penalties under s.114(iii) and s.114AA could not be sustained against certain partners and firms because there was no evidence of their knowledge, collusion or acts rendering goods liable to confiscation under s.113; the culpable acts were attributed to the tug's master and a supervisor who procured port clearance and effected supplies without filing manifests or shipping bills. The owner of the tug was absolved of liability and the confiscation and redemption fine under s.115(2) were held unsustainable. The Commissioner's order dated August 2015 was set aside and the appeals allowed.
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