https://www.taxtmi.com/caselaws?id=221377 A person who files bills of entry and holds out as importer of a vessel can be fastened with customs duty on bunkers, stores and later received diesel found on board and used in the marine spread, where the duty position was not regularised. Confiscation of the vessels, however, cannot be sustained without notice to the owners, who were distinct from the charterer and importer, so that confiscation was set aside with consequential relief. Confiscation and redemption fine on the bunkers, lubricants, paints and grease were upheld, and penalties were broadly sustained against the principal commercial actors, while relief was granted where direct involvement was not adequately established. en-us Thu, 08 Nov 2012 00:00:00 +0530 Fri, 08 Mar 2013 07:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221377 A person who files bills of entry and holds out as importer of a vessel can be fastened with customs duty on bunkers, stores and later received diesel found on board and used in the marine spread, where the duty position was not regularised. Confiscation of the vessels, however, cannot be sustained without notice to the owners, who were distinct from the charterer and importer, so that confiscation was set aside with consequential relief. Confiscation and redemption fine on the bunkers, lubricants, paints and grease were upheld, and penalties were broadly sustained against the principal commercial actors, while relief was granted where direct involvement was not adequately established. Case-Laws Customs Thu, 08 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221377