2002 (7) TMI 439

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....aji Harun Aloo & Sons, appellants in Appeal No. C/649/96-Mum.) and the vessel M.S.V. Dariya-E.Neel (belonging to Shri Hasan Noor Mohamad Juneja, the appellant in Appeal No. C/651/96-Mum.) arrived from Dubai with manifested cargo of dates, almonds, pista etc. and with sixteen crew members each. The Tindel of vessel M.S.V. Safina Al Yakin was Shri Sayed Najumal Hasan and Shri Osman Salemamed Juneja was the Tindel of the other vessel. The Tindels completed the Customs formalities including filing of private property declaration of the crew members and store lists of the vessels. The vessel M.S.V. Dariya E Neel was searched on 17-2-94 and the vessel M.S.V. Safina Al Yakin was searched on 18-2-94. From both the vessels dutiable goods such as cos....

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....me could not be used on the crafts they would have taken them back to Dubai. 3. Show cause notices proposing confiscation of the consumer goods in trade quantities, diesel engines as well as the vessels, and proposing imposing of penalties against the Tindels and crew members were issued. The notices were adjudicated by the Addl. Commissioner of Customs who vide his separate orders of adjudication, absolutely confiscated the vessels under Sec. 115 of the Customs Act, 1962 with option to redeem the same on payment of fine of Rs. 3 lakhs each and penalties were imposed on the Tindels and crew members. The lower Appellate Authority upheld the orders of confiscation with option to redeem the vessels by the owners of the vessels; hence t....