https://www.taxtmi.com/caselaws?id=80384 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellants in a case involving the confiscation of beer under Section 111(d) and (m) of the Customs Act, 1962. The Tribunal held that since the goods were declared as bonded ship stores, discrepancies in ownership did not warrant confiscation. The penalty imposed on the Chief Steward and Master of the vessel was also set aside, as the misdeclaration was deemed technical in nature. Compliance with Section 30 of the Customs Act was emphasized, and the Tribunal rejected allegations of smuggling due to lack of substantive violations. en-us Mon, 06 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80384 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellants in a case involving the confiscation of beer under Section 111(d) and (m) of the Customs Act, 1962. The Tribunal held that since the goods were declared as bonded ship stores, discrepancies in ownership did not warrant confiscation. The penalty imposed on the Chief Steward and Master of the vessel was also set aside, as the misdeclaration was deemed technical in nature. Compliance with Section 30 of the Customs Act was emphasized, and the Tribunal rejected allegations of smuggling due to lack of substantive violations. Case-Laws Customs Mon, 06 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80384