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    <title>2003 (12) TMI 545 - CESTAT, CHENNAI</title>
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    <description>The majority of the Tribunal held that the vessel &quot;m.v. Tiger Bridge&quot; should not be confiscated under Section 115(2) of the Customs Act, 1962, as there was no evidence of knowledge or connivance by the master/owner/agent in the smuggling activities. They set aside the confiscation order and allowed the appeal. The redemption fine imposed was upheld as reasonable, considering the vessel&#039;s involvement in organized smuggling activities.</description>
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    <pubDate>Fri, 19 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 545 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=113393</link>
      <description>The majority of the Tribunal held that the vessel &quot;m.v. Tiger Bridge&quot; should not be confiscated under Section 115(2) of the Customs Act, 1962, as there was no evidence of knowledge or connivance by the master/owner/agent in the smuggling activities. They set aside the confiscation order and allowed the appeal. The redemption fine imposed was upheld as reasonable, considering the vessel&#039;s involvement in organized smuggling activities.</description>
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      <pubDate>Fri, 19 Dec 2003 00:00:00 +0530</pubDate>
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