https://www.taxtmi.com/caselaws?id=124209 The Appellate Tribunal CESTAT, Ahmedabad set aside penalties imposed under Sections 112 and 117 of the Customs Act on various parties for non-declaration of goods and importation without a valid license. The case involved the vessel M.T. GOD PRESTIGE, where undeclared items were found during a rummage. The Tribunal found doubts regarding the importation charge due to the unassembled state of the GMDSS station upon return. As the declaration period had not expired during the search, no serious charge was upheld against the Captain or other appellants, leading to the overturning of penalties imposed on all parties. en-us Fri, 15 Jun 2007 00:00:00 +0530 Fri, 03 Nov 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124209 The Appellate Tribunal CESTAT, Ahmedabad set aside penalties imposed under Sections 112 and 117 of the Customs Act on various parties for non-declaration of goods and importation without a valid license. The case involved the vessel M.T. GOD PRESTIGE, where undeclared items were found during a rummage. The Tribunal found doubts regarding the importation charge due to the unassembled state of the GMDSS station upon return. As the declaration period had not expired during the search, no serious charge was upheld against the Captain or other appellants, leading to the overturning of penalties imposed on all parties. Case-Laws Customs Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124209