https://www.taxtmi.com/caselaws?id=780487 CESTAT AHMEDABAD-AT allowed the appeals, set aside the adjudicating order and the Commissioner's confirmation. The tribunal found no evidence that the named partners or the tug owner had knowledge or collusion in the illegal supply of bunker fuel and stores to a foreign-going vessel; the culpable acts were attributed to the tug master and a supervisor who failed to file manifests/shipping bills. Penalties under s.114(iii)/114AA and a redemption fine of Rs.30,00,000 imposed on the partners and the tug owner were held unsustainable and were quashed. Confiscation under s.115(2) was also not upheld. en-us Wed, 29 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780487 CESTAT AHMEDABAD-AT allowed the appeals, set aside the adjudicating order and the Commissioner's confirmation. The tribunal found no evidence that the named partners or the tug owner had knowledge or collusion in the illegal supply of bunker fuel and stores to a foreign-going vessel; the culpable acts were attributed to the tug master and a supervisor who failed to file manifests/shipping bills. Penalties under s.114(iii)/114AA and a redemption fine of Rs.30,00,000 imposed on the partners and the tug owner were held unsustainable and were quashed. Confiscation under s.115(2) was also not upheld. Case-Laws Customs Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780487