TaxTMI 
TaxTMI 
1985 (6) TMI 153
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....) Black & White Scotch Whisky          4 Qrt. Bottles (b) Recovered from a cloth bag lying over the cargo : (i) Johnie Walker Red Label Scotch Whisky      7 Qrts. (ii) White Horse Scotch Whisky            7 Qrts. (iii) Black & White Scotch Whisky 2 Qrts. (c) Recovered from a plastic bag lying over the cargo : (i) National Panasonic Cassette Recorders 2 Nos. Model No. RQ 2157 (ii) Johnie Walker Red Label Scotch Whisky           1 Qrt. (iii) State Express Cigarettes 555             200 Pcs. W....
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....covered Qnty. 18-8-1982 Recovered from the roof panelling in the unoccupied fitters cabin. 1. Key Chains 2. Car Stereo Model AS 3020 3.Malborough Cigarettes 4. White Horse Scotch 16 Nos. 1 No. 200 Nos. 1 Qrt. 5. Childrens Safari Suit 6. Champion Brand Shirts Half sleeves 15 & 1/2 7. Children wear ( Jagur Sportswear) 1 No. 3 Nos. 1No. 8. Airborne T. Shirts 9. Small size T. Shirts 1 No. 3Nos. Recovered from the roof panelling petty officers messroom. 1. National Panasonic Radio Cassete Recorder Model RQ 543 ADS 1 Nos. 19-8-1982 Recovered from underneath the main Engine bed on the star-board side. 1. Car ....
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....sp;      9 Nos. 8. Children underwear                 3 Nos. 9. Ladies Umbrellas 3 Nos. 10. Gents Umbrellas 5 Nos. 2. The aforesaid goods were seized under cover of Mahazar attested by witnesses. The Master of the Ship, and the crew members were examined under Section 108(1) of the Customs Act, 1962 and their statements were recorded. 3. After observing the due processes of law, the Additional Collector ordered :- (i) absolute confiscation under Sections 111(d)(e) and (f) of the Customs Act, 1962 of the goods under seizure; (ii) confiscation of m.v. JAG DHIR under Section 115(2) of the Customs Act, 1962 but gave....