https://www.taxtmi.com/caselaws?id=42742 The High Court dismissed the appeal, upholding the Customs, Excises and Gold Control Appellate Tribunal's order confirming the confiscation of the vessel and reducing the fine imposed on the owner under the Customs Act. The court found that the burden of proof regarding smuggling activities rested on the owner, agent, and person-in-charge of the vessel, and upheld the decision based on their involvement. Additionally, the court affirmed the reduction of the fine imposed in lieu of confiscation, emphasizing the limited scope of appellate jurisdiction in such matters. en-us Fri, 06 Nov 1987 00:00:00 +0530 Mon, 14 Jun 2010 10:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42742 The High Court dismissed the appeal, upholding the Customs, Excises and Gold Control Appellate Tribunal's order confirming the confiscation of the vessel and reducing the fine imposed on the owner under the Customs Act. The court found that the burden of proof regarding smuggling activities rested on the owner, agent, and person-in-charge of the vessel, and upheld the decision based on their involvement. Additionally, the court affirmed the reduction of the fine imposed in lieu of confiscation, emphasizing the limited scope of appellate jurisdiction in such matters. Case-Laws Customs Fri, 06 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42742