https://www.taxtmi.com/caselaws?id=96379 The appellate tribunal set aside the order of confiscation of the ship M.V. Wilma, ruling in favor of the appellant. The tribunal found insufficient evidence to support allegations of negligence or complicity in smuggling against the ship owner and captain. Additionally, the tribunal overturned the penalty imposed under Section 112 of the Act on the captain, citing a lack of substantial proof linking him directly to the smuggling activities. The decision emphasized the challenges of preventing smuggling activities and highlighted the impracticality of holding the captain responsible for unauthorized persons boarding the ship. en-us Wed, 16 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96379 The appellate tribunal set aside the order of confiscation of the ship M.V. Wilma, ruling in favor of the appellant. The tribunal found insufficient evidence to support allegations of negligence or complicity in smuggling against the ship owner and captain. Additionally, the tribunal overturned the penalty imposed under Section 112 of the Act on the captain, citing a lack of substantial proof linking him directly to the smuggling activities. The decision emphasized the challenges of preventing smuggling activities and highlighted the impracticality of holding the captain responsible for unauthorized persons boarding the ship. Case-Laws Customs Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96379