https://www.taxtmi.com/caselaws?id=353012 The Tribunal upheld the duty liability on re-imported vessels for repairs, machinery, and charges, classified the vessels as "goods," and imposed penalties for customs law breaches. Confiscation under Section 111(m) was ordered, with an option for redemption on payment. Duty recovery was limited to five years from the show-cause notice date. The appellant's appeals were partly allowed, adjusting redemption fines and penalties but confirming duty liability and vessel classification. en-us Wed, 06 Dec 2017 00:00:00 +0530 Thu, 07 Mar 2019 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353012 The Tribunal upheld the duty liability on re-imported vessels for repairs, machinery, and charges, classified the vessels as "goods," and imposed penalties for customs law breaches. Confiscation under Section 111(m) was ordered, with an option for redemption on payment. Duty recovery was limited to five years from the show-cause notice date. The appellant's appeals were partly allowed, adjusting redemption fines and penalties but confirming duty liability and vessel classification. Case-Laws Customs Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353012