https://www.taxtmi.com/caselaws?id=93505 The Tribunal held that cattle feed does not qualify as "consumer goods" under the import policy as it does not directly satisfy human needs like food or clothing. Consequently, the confiscation of the cattle feed and the ship was deemed unsustainable, and the penalties were set aside. Additionally, the Tribunal ruled that the appellant, penalized as an agent of the vessel's master, was not liable for penalties as they were not acting on behalf of the person in charge. Both appeals were allowed, and consequential relief was provided. en-us Fri, 10 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 18:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93505 The Tribunal held that cattle feed does not qualify as "consumer goods" under the import policy as it does not directly satisfy human needs like food or clothing. Consequently, the confiscation of the cattle feed and the ship was deemed unsustainable, and the penalties were set aside. Additionally, the Tribunal ruled that the appellant, penalized as an agent of the vessel's master, was not liable for penalties as they were not acting on behalf of the person in charge. Both appeals were allowed, and consequential relief was provided. Case-Laws Customs Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93505