https://www.taxtmi.com/caselaws?id=119417 The appeal before the Appellate Tribunal CESTAT, Mumbai was dismissed as the impugned vessel was found not liable for confiscation under Section 111(d) of the Customs Act, 1962. The lower appellate authority permitted the department to proceed under a different sub-section of Section 111. The Tribunal deemed the appeal misconceived and upheld the decision of the lower authority. en-us Mon, 13 Feb 2006 00:00:00 +0530 Tue, 10 Jul 2012 18:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119417 The appeal before the Appellate Tribunal CESTAT, Mumbai was dismissed as the impugned vessel was found not liable for confiscation under Section 111(d) of the Customs Act, 1962. The lower appellate authority permitted the department to proceed under a different sub-section of Section 111. The Tribunal deemed the appeal misconceived and upheld the decision of the lower authority. Case-Laws Customs Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119417