https://www.taxtmi.com/caselaws?id=110846 The Appellate Tribunal CESTAT, Mumbai allowed the appeals against the confiscation of a vessel and cement under the Customs Act, 1962. The Tribunal found that the seized damaged cement, having no commercial value, was not required to be declared, making confiscation unjustified. Consequently, confiscation of the vessel and penalties were deemed unwarranted under the law. The appeals were allowed, noting the absence of proper notice regarding the vessel's confiscation, with consequential reliefs granted to the Appellants. en-us Wed, 21 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 18:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110846 The Appellate Tribunal CESTAT, Mumbai allowed the appeals against the confiscation of a vessel and cement under the Customs Act, 1962. The Tribunal found that the seized damaged cement, having no commercial value, was not required to be declared, making confiscation unjustified. Consequently, confiscation of the vessel and penalties were deemed unwarranted under the law. The appeals were allowed, noting the absence of proper notice regarding the vessel's confiscation, with consequential reliefs granted to the Appellants. Case-Laws Customs Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110846