https://www.taxtmi.com/caselaws?id=73338 The Tribunal affirmed the confiscation of the vessel and the imposition of the redemption fine but set aside the order imposing personal penalties. The case involved the seizure of goods of foreign origin from the vessel at Visakhapatnam Port, leading to confiscation under the Customs Act, 1962. The Tribunal referred a question of law to the High Court regarding the defense against action under Section 115(2) of the Act, focusing on whether the absence of rules framed under the section could be a valid defense considering the nature and quantity of contraband goods recovered. en-us Fri, 14 Jun 1985 00:00:00 +0530 Tue, 31 May 2011 12:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73338 The Tribunal affirmed the confiscation of the vessel and the imposition of the redemption fine but set aside the order imposing personal penalties. The case involved the seizure of goods of foreign origin from the vessel at Visakhapatnam Port, leading to confiscation under the Customs Act, 1962. The Tribunal referred a question of law to the High Court regarding the defense against action under Section 115(2) of the Act, focusing on whether the absence of rules framed under the section could be a valid defense considering the nature and quantity of contraband goods recovered. Case-Laws Customs Fri, 14 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73338