https://www.taxtmi.com/caselaws?id=333129 The case involved multiple issues including jurisdiction, consideration of evidence, duty evasion, confiscation of a vessel, and customs duty penalties. The Court found in favor of the appellant on the grounds that CESTAT should have allowed the department to respond to new jurisdictional grounds, considered all documents provided by the Revenue, acknowledged evidence of duty evasion on the imported vessel, and ensured procedural fairness in deciding on new grounds. The decision to set aside the confiscation of the vessel and impose penalties was upheld, emphasizing the importance of compliance with customs regulations. en-us Mon, 19 Sep 2016 00:00:00 +0530 Thu, 05 Jan 2017 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333129 The case involved multiple issues including jurisdiction, consideration of evidence, duty evasion, confiscation of a vessel, and customs duty penalties. The Court found in favor of the appellant on the grounds that CESTAT should have allowed the department to respond to new jurisdictional grounds, considered all documents provided by the Revenue, acknowledged evidence of duty evasion on the imported vessel, and ensured procedural fairness in deciding on new grounds. The decision to set aside the confiscation of the vessel and impose penalties was upheld, emphasizing the importance of compliance with customs regulations. Case-Laws Customs Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333129