https://www.taxtmi.com/caselaws?id=213445 The Tribunal upheld the confiscation of the entire diesel quantity and the vessel, with modifications to the fines imposed. The appellant's acceptance of the adjudged dues for the smuggled diesel precluded further objections. The Chief Engineer's knowledge of the smuggling was deemed equivalent to the owner's knowledge, justifying the confiscation under Section 120(2). The appeal was disposed of with consequential relief to the appellant. en-us Tue, 14 Jun 2011 00:00:00 +0530 Wed, 12 Jun 2013 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213445 The Tribunal upheld the confiscation of the entire diesel quantity and the vessel, with modifications to the fines imposed. The appellant's acceptance of the adjudged dues for the smuggled diesel precluded further objections. The Chief Engineer's knowledge of the smuggling was deemed equivalent to the owner's knowledge, justifying the confiscation under Section 120(2). The appeal was disposed of with consequential relief to the appellant. Case-Laws Customs Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213445