https://www.taxtmi.com/caselaws?id=386534 The Tribunal set aside the confiscation of goods and upheld the decision to drop the penalty on the Master of the vessel in an appeal involving undeclared Propane Gas found on a vessel. The Tribunal determined that the gas was a ship store necessary for cooling cargo tanks, not cargo requiring declaration. The Revenue's appeal was dismissed, emphasizing the significance of comprehending the nature and purpose of goods in Customs cases for just outcomes. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 28 Feb 2020 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386534 The Tribunal set aside the confiscation of goods and upheld the decision to drop the penalty on the Master of the vessel in an appeal involving undeclared Propane Gas found on a vessel. The Tribunal determined that the gas was a ship store necessary for cooling cargo tanks, not cargo requiring declaration. The Revenue's appeal was dismissed, emphasizing the significance of comprehending the nature and purpose of goods in Customs cases for just outcomes. Case-Laws Customs Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386534