https://www.taxtmi.com/caselaws?id=287969 A non-citizen company cannot invoke Article 19(1)(g), and an Article 14 challenge requires a proper factual basis and discriminatory classification. Under the Sea Customs Act, a vessel adapted for concealing goods becomes liable to confiscation once it enters Indian customs waters, but the customs authority must still consider relevant mitigating circumstances at the penalty stage, including the owner's lack of knowledge or complicity. Section 183 was read broadly enough to treat a vessel as "goods" for confiscation proceedings, so an option to pay fine in lieu of confiscation could be granted in relation to the vessel. en-us Thu, 11 Sep 1958 00:00:00 +0530 Wed, 13 May 2020 09:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287969 A non-citizen company cannot invoke Article 19(1)(g), and an Article 14 challenge requires a proper factual basis and discriminatory classification. Under the Sea Customs Act, a vessel adapted for concealing goods becomes liable to confiscation once it enters Indian customs waters, but the customs authority must still consider relevant mitigating circumstances at the penalty stage, including the owner's lack of knowledge or complicity. Section 183 was read broadly enough to treat a vessel as "goods" for confiscation proceedings, so an option to pay fine in lieu of confiscation could be granted in relation to the vessel. Case-Laws Customs Thu, 11 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287969