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    <title>1984 (9) TMI 292 - CEGAT BOMBAY</title>
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    <description>The Tribunal set aside the orders of vessel confiscation and personal penalties imposed on the Masters in a smuggling case. It found that the Masters had taken reasonable precautions and had no knowledge or involvement in the smuggling activities. The Tribunal emphasized the lack of concrete evidence to support the findings of vessel use in smuggling. All appeals were allowed, and fines and penalties were ordered to be refunded.</description>
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    <pubDate>Mon, 17 Sep 1984 00:00:00 +0530</pubDate>
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      <title>1984 (9) TMI 292 - CEGAT BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=167441</link>
      <description>The Tribunal set aside the orders of vessel confiscation and personal penalties imposed on the Masters in a smuggling case. It found that the Masters had taken reasonable precautions and had no knowledge or involvement in the smuggling activities. The Tribunal emphasized the lack of concrete evidence to support the findings of vessel use in smuggling. All appeals were allowed, and fines and penalties were ordered to be refunded.</description>
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