https://www.taxtmi.com/caselaws?id=445533 CESTAT Kolkata allowed appeals against confiscation of dumb barge and tug vessel, setting aside penalties imposed by lower authority. The tribunal held that barge was already converted from foreign to coastal run with duty paid on bunkers, making confiscation under section 115(2) of Customs Act unjustified. Authority lacked territorial jurisdiction as conversion was handled by Paradip Customs. No evidence existed of smuggling or fraudulent intent in non-filing of IGM, which was deemed inadvertent omission. Confiscation and penalties were unsustainable, with lower authority's order suffering from inherent legal weaknesses. en-us Fri, 03 Nov 2023 00:00:00 +0530 Wed, 24 Apr 2024 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445533 CESTAT Kolkata allowed appeals against confiscation of dumb barge and tug vessel, setting aside penalties imposed by lower authority. The tribunal held that barge was already converted from foreign to coastal run with duty paid on bunkers, making confiscation under section 115(2) of Customs Act unjustified. Authority lacked territorial jurisdiction as conversion was handled by Paradip Customs. No evidence existed of smuggling or fraudulent intent in non-filing of IGM, which was deemed inadvertent omission. Confiscation and penalties were unsustainable, with lower authority's order suffering from inherent legal weaknesses. Case-Laws Customs Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445533