https://www.taxtmi.com/caselaws?id=93829 Confiscation of the vessel and penalty on its agent were not justified where motor cars found on board had been surrendered to customs and the evidence supported the explanation that they were placed on the vessel by crew members during the voyage. The ship's later diversion to India and subsequent breaking arrangements showed that the cars remained on board because of itinerary changes, not any deliberate act by the master or appellant. On that factual basis, the presence of the cars at Alang was treated as beyond the master's control and insufficient to attract confiscation or penalty. en-us Wed, 23 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 12:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93829 Confiscation of the vessel and penalty on its agent were not justified where motor cars found on board had been surrendered to customs and the evidence supported the explanation that they were placed on the vessel by crew members during the voyage. The ship's later diversion to India and subsequent breaking arrangements showed that the cars remained on board because of itinerary changes, not any deliberate act by the master or appellant. On that factual basis, the presence of the cars at Alang was treated as beyond the master's control and insufficient to attract confiscation or penalty. Case-Laws Customs Wed, 23 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93829