https://www.taxtmi.com/caselaws?id=342232 The Tribunal upheld the confiscation of the vessel M.V. Minnath and its stores, along with the imposition of redemption fines and penalties for mis-declaration of goods under the Customs Act, 1962. The duty demand on the vessel was confirmed as legal, but the confiscation of stores as smuggled goods was not supported. Non-compliance with customs procedures for foreign-going vessels undergoing repairs in India led to the upheld confiscation and penalties. Appeals were dismissed except for one, which directed re-quantification of duty and fine, with any excess amount to be refunded by the original authority. en-us Fri, 31 Mar 2017 00:00:00 +0530 Sat, 29 Apr 2017 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342232 The Tribunal upheld the confiscation of the vessel M.V. Minnath and its stores, along with the imposition of redemption fines and penalties for mis-declaration of goods under the Customs Act, 1962. The duty demand on the vessel was confirmed as legal, but the confiscation of stores as smuggled goods was not supported. Non-compliance with customs procedures for foreign-going vessels undergoing repairs in India led to the upheld confiscation and penalties. Appeals were dismissed except for one, which directed re-quantification of duty and fine, with any excess amount to be refunded by the original authority. Case-Laws Customs Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342232