https://www.taxtmi.com/caselaws?id=109873 The Appellate Tribunal CESTAT, Mumbai allowed the appeals against the confiscation of vessels MSV Bahare Tasnim and MSV Al-Shama under Section 115 of the Customs Act, 1962. The Tribunal found no evidence proving the vessels were used for smuggling with the owner's or agent's knowledge, similar to a prior case. Therefore, the Tribunal set aside the orders for vessel confiscation, emphasizing the lack of proof implicating the owner or agent in the smuggling activities. en-us Mon, 09 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 15:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109873 The Appellate Tribunal CESTAT, Mumbai allowed the appeals against the confiscation of vessels MSV Bahare Tasnim and MSV Al-Shama under Section 115 of the Customs Act, 1962. The Tribunal found no evidence proving the vessels were used for smuggling with the owner's or agent's knowledge, similar to a prior case. Therefore, the Tribunal set aside the orders for vessel confiscation, emphasizing the lack of proof implicating the owner or agent in the smuggling activities. Case-Laws Customs Mon, 09 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109873