https://www.taxtmi.com/caselaws?id=254274 The Tribunal set aside an Order-in-Original by the Customs Commissioner, Mumbai, confiscating a vessel for non-compliance with import formalities at Sikka Port, Gujarat, ruling that the offense fell outside the Commissioner's jurisdiction. The appellant, a shipping company, successfully argued against confiscation and penalties under Sections 111(f) and 112(a) and (b) of the Customs Act, 1962, asserting that the vessel was not 'dutiable' or 'prohibited' goods, thus exempt from penalties. The appeal was allowed, overturning the confiscation and penalties on grounds of jurisdiction and legal inapplicability. en-us Wed, 05 Nov 2014 00:00:00 +0530 Mon, 15 Jun 2015 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254274 The Tribunal set aside an Order-in-Original by the Customs Commissioner, Mumbai, confiscating a vessel for non-compliance with import formalities at Sikka Port, Gujarat, ruling that the offense fell outside the Commissioner's jurisdiction. The appellant, a shipping company, successfully argued against confiscation and penalties under Sections 111(f) and 112(a) and (b) of the Customs Act, 1962, asserting that the vessel was not 'dutiable' or 'prohibited' goods, thus exempt from penalties. The appeal was allowed, overturning the confiscation and penalties on grounds of jurisdiction and legal inapplicability. Case-Laws Customs Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254274