https://www.taxtmi.com/caselaws?id=262037 The Tribunal reclassified the vessel under CTH 8901 as a supply vessel, entitling it to benefits under Notification No. 21/2002 and 20/2006. It annulled the confiscation, redemption fine, demand for differential duty and interest, and penalties imposed under sections 114A and 112 due to the vessel's legitimate use for transporting goods and passengers, supported by official documents. The Tribunal rejected allegations of misdeclaration and extended time period for demand, ruling in favor of the appellants and providing consequential relief. en-us Mon, 15 Jun 2015 00:00:00 +0530 Tue, 09 Jun 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262037 The Tribunal reclassified the vessel under CTH 8901 as a supply vessel, entitling it to benefits under Notification No. 21/2002 and 20/2006. It annulled the confiscation, redemption fine, demand for differential duty and interest, and penalties imposed under sections 114A and 112 due to the vessel's legitimate use for transporting goods and passengers, supported by official documents. The Tribunal rejected allegations of misdeclaration and extended time period for demand, ruling in favor of the appellants and providing consequential relief. Case-Laws Customs Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262037