https://www.taxtmi.com/caselaws?id=83340 The Division Bench found that the absolute confiscation of the vessel "Zoodu Salamy" under Sections 115(1)(a) and 115(2) of the Customs Act, 1962, was unsustainable due to procedural deficiencies. The appellant's argument for redemption under Section 115(2) was upheld, and the matter was remanded for reconsideration with a directive for expeditious resolution. Another Member emphasized the necessity of proper notice under Section 115(1)(a) for confiscation, leaving all issues open for consideration by the lower authority. en-us Mon, 06 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83340 The Division Bench found that the absolute confiscation of the vessel "Zoodu Salamy" under Sections 115(1)(a) and 115(2) of the Customs Act, 1962, was unsustainable due to procedural deficiencies. The appellant's argument for redemption under Section 115(2) was upheld, and the matter was remanded for reconsideration with a directive for expeditious resolution. Another Member emphasized the necessity of proper notice under Section 115(1)(a) for confiscation, leaving all issues open for consideration by the lower authority. Case-Laws Customs Mon, 06 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83340