https://www.taxtmi.com/caselaws?id=374125 The Tribunal classified the imported vessels "Lewek Altair" and "Lewek Atlas" under Customs Tariff Heading (CTH) 8901 9000, allowing exemption under Notification No. 12/2012-Cus. The vessels were not liable for confiscation under Section 111(m) or penalties under Sections 112(a) and 114AA of the Customs Act. The Revenue's appeal for enhancing the redemption fine was rejected. The assessee's appeals were allowed, setting aside the impugned orders and granting relief. en-us Wed, 09 Jan 2019 00:00:00 +0530 Sat, 22 Jun 2019 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374125 The Tribunal classified the imported vessels "Lewek Altair" and "Lewek Atlas" under Customs Tariff Heading (CTH) 8901 9000, allowing exemption under Notification No. 12/2012-Cus. The vessels were not liable for confiscation under Section 111(m) or penalties under Sections 112(a) and 114AA of the Customs Act. The Revenue's appeal for enhancing the redemption fine was rejected. The assessee's appeals were allowed, setting aside the impugned orders and granting relief. Case-Laws Customs Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374125