https://www.taxtmi.com/caselaws?id=111666 A generator fitted in a specially made cabin on the deck of an imported vessel was treated as an integral part of the ship, not as separately detachable movable spares or stores. On that basis, it was not required to be separately declared under section 30 of the Customs Act, 1962. As the fitting formed part of the vessel as imported, there was no misdeclaration or non-declaration that could justify confiscation. The confiscation order was therefore unsustainable, and the generator was not separately dutiable as a distinct import item. en-us Wed, 26 Mar 2003 00:00:00 +0530 Tue, 24 Apr 2012 16:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111666 A generator fitted in a specially made cabin on the deck of an imported vessel was treated as an integral part of the ship, not as separately detachable movable spares or stores. On that basis, it was not required to be separately declared under section 30 of the Customs Act, 1962. As the fitting formed part of the vessel as imported, there was no misdeclaration or non-declaration that could justify confiscation. The confiscation order was therefore unsustainable, and the generator was not separately dutiable as a distinct import item. Case-Laws Customs Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111666