https://www.taxtmi.com/caselaws?id=44894 Section 115(1)(e) of the Customs Act, 1962 was construed to apply only where the missing imported goods form the whole or a substantial portion of the cargo on board, assessed by both quantity and value. The provision was read in light of its anti-evasion purpose, but the serious consequence of vessel confiscation required a restrained application. A substantial shortage in one consignment did not automatically justify confiscation if that consignment was only an insignificant part of the total imported goods. On the stated facts, the missing cigarettes were not a substantial portion of the imported cargo, so confiscation of the vessel was not sustainable. en-us Tue, 21 Apr 1998 00:00:00 +0530 Thu, 03 Jul 2014 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44894 Section 115(1)(e) of the Customs Act, 1962 was construed to apply only where the missing imported goods form the whole or a substantial portion of the cargo on board, assessed by both quantity and value. The provision was read in light of its anti-evasion purpose, but the serious consequence of vessel confiscation required a restrained application. A substantial shortage in one consignment did not automatically justify confiscation if that consignment was only an insignificant part of the total imported goods. On the stated facts, the missing cigarettes were not a substantial portion of the imported cargo, so confiscation of the vessel was not sustainable. Case-Laws Customs Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44894