https://www.taxtmi.com/caselaws?id=166920 The Tribunal upheld the confiscation of the vessel under Section 115(2) of the Customs Act, 1962, due to the transport of contraband goods. A redemption fine was imposed in lieu of confiscation. However, the personal penalties under Section 112 were set aside as the appellants were found not guilty, citing inconsistent treatment compared to other crew members. The Tribunal rejected claims of bias and procedural violations, affirming the confiscation and fine but partially allowing the appeal by overturning the personal penalties. en-us Fri, 23 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 15:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166920 The Tribunal upheld the confiscation of the vessel under Section 115(2) of the Customs Act, 1962, due to the transport of contraband goods. A redemption fine was imposed in lieu of confiscation. However, the personal penalties under Section 112 were set aside as the appellants were found not guilty, citing inconsistent treatment compared to other crew members. The Tribunal rejected claims of bias and procedural violations, affirming the confiscation and fine but partially allowing the appeal by overturning the personal penalties. Case-Laws Customs Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166920