https://www.taxtmi.com/caselaws?id=126019 The High Court upheld the Tribunal's decision in a case involving the confiscation of the Vessel, M.V. Tiger Bridge, under Section 115(2) of the Customs Act, 1962. The Court emphasized that the captain's lack of knowledge or connivance in the smuggling activity was sufficient to prevent confiscation. The Court found no evidence implicating the captain and referred to precedent to support its decision. The appeal was dismissed, confirming that without proof of the captain's involvement, confiscation of the Vessel was not justified. The ruling did not address the role of other individuals in the smuggling operation. en-us Thu, 12 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126019 The High Court upheld the Tribunal's decision in a case involving the confiscation of the Vessel, M.V. Tiger Bridge, under Section 115(2) of the Customs Act, 1962. The Court emphasized that the captain's lack of knowledge or connivance in the smuggling activity was sufficient to prevent confiscation. The Court found no evidence implicating the captain and referred to precedent to support its decision. The appeal was dismissed, confirming that without proof of the captain's involvement, confiscation of the Vessel was not justified. The ruling did not address the role of other individuals in the smuggling operation. Case-Laws Customs Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126019