https://www.taxtmi.com/caselaws?id=104246 The Tribunal found that the vessels were not liable for confiscation under the Customs Act, 1962, as the owners had no knowledge of smuggling activities. The Tindels were not proven to be aware of the contraband goods, and crew members' actions did not establish their involvement. Declarations were made, and explanations for discrepancies were accepted, leading to the Tribunal setting aside the confiscation and allowing the appeals. en-us Tue, 16 Jul 2002 00:00:00 +0530 Tue, 28 Feb 2012 13:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104246 The Tribunal found that the vessels were not liable for confiscation under the Customs Act, 1962, as the owners had no knowledge of smuggling activities. The Tindels were not proven to be aware of the contraband goods, and crew members' actions did not establish their involvement. Declarations were made, and explanations for discrepancies were accepted, leading to the Tribunal setting aside the confiscation and allowing the appeals. Case-Laws Customs Tue, 16 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104246