https://www.taxtmi.com/caselaws?id=72351 The Tribunal upheld the confiscation of the vessel under Section 115(2) of the Customs Act due to the Master's failure to take adequate precautions against smuggling. The issuance of notice to the steamer agents was deemed sufficient under Section 124, and the argument regarding the time limit under Section 110(2) was dismissed. The appeal was rejected, affirming the confiscation and redemption fine of Rs. 2,00,000/-. en-us Fri, 16 May 1986 00:00:00 +0530 Wed, 18 May 2011 17:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72351 The Tribunal upheld the confiscation of the vessel under Section 115(2) of the Customs Act due to the Master's failure to take adequate precautions against smuggling. The issuance of notice to the steamer agents was deemed sufficient under Section 124, and the argument regarding the time limit under Section 110(2) was dismissed. The appeal was rejected, affirming the confiscation and redemption fine of Rs. 2,00,000/-. Case-Laws Customs Fri, 16 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72351