1991 (1) TMI 303

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....n original No. 43/Addl. Collr/1984 dated 9-7-1984 ordering confiscation of the vessel Premsagar UMR-1026 under Section 15(l)(a) of the Customs Act with an option to redeem the same on payment of a fine of Rs. 15,000/- and imposing personal penalty of Rs. 500/- under Section 117 of the Customs Act, on the appellant. 2. On 30-10-1983, the confiscated vessel was intercepted while undertaking fishing....

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....izure of contraband goods from the vessel and that the department has also not proved that the alleged cavity found was of the type which was unusual for the fishing vessel and that was specially designed to conceal the contraband goods for the purpose of smuggling them to India. In his submission therefore there was absolutely no evidence to attract the provisions of Section 115(l)(a) of the Cust....