https://www.taxtmi.com/caselaws?id=41443 The judgment by M.L. Pendse, J. involved challenges to an order confiscating goods and a vessel under the Customs Act. The court set aside the vessel's confiscation order, finding the Additional Collector's conclusions on insufficient precautions by the owners and Master unfounded due to the absence of specified rules. Personal penalties imposed on the owners and Master were also overturned as there was no evidence of their involvement in smuggling. However, the penalty on the 4th Engineer was upheld. The court directed the refund of deposited amounts, discharge of bank guarantees, and allowed penalty recovery from the 4th Engineer's bank guarantee. en-us Mon, 28 Nov 1983 00:00:00 +0530 Thu, 21 Nov 2013 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41443 The judgment by M.L. Pendse, J. involved challenges to an order confiscating goods and a vessel under the Customs Act. The court set aside the vessel's confiscation order, finding the Additional Collector's conclusions on insufficient precautions by the owners and Master unfounded due to the absence of specified rules. Personal penalties imposed on the owners and Master were also overturned as there was no evidence of their involvement in smuggling. However, the penalty on the 4th Engineer was upheld. The court directed the refund of deposited amounts, discharge of bank guarantees, and allowed penalty recovery from the 4th Engineer's bank guarantee. Case-Laws Customs Mon, 28 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41443