https://www.taxtmi.com/caselaws?id=215982 The case involved the confiscation of vessels M/V Pandaw 4 and Tug Century Star 1, penalties imposed on various parties, compliance with Customs formalities, validity of the importation process, and allegations of smuggling. The Commissioner ordered the confiscation of the vessels but provided an option for release upon payment of fines. Penalties were imposed on multiple parties under the Customs Act, 1962. The case was remanded to the Commissioner for reconsideration and to provide a reasonable opportunity of hearing to the appellants who had waived their initial hearing. The appeals were allowed for further review. en-us Wed, 25 Jul 2012 00:00:00 +0530 Mon, 06 May 2013 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215982 The case involved the confiscation of vessels M/V Pandaw 4 and Tug Century Star 1, penalties imposed on various parties, compliance with Customs formalities, validity of the importation process, and allegations of smuggling. The Commissioner ordered the confiscation of the vessels but provided an option for release upon payment of fines. Penalties were imposed on multiple parties under the Customs Act, 1962. The case was remanded to the Commissioner for reconsideration and to provide a reasonable opportunity of hearing to the appellants who had waived their initial hearing. The appeals were allowed for further review. Case-Laws Customs Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215982