2003 (6) TMI 399

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....  The appellants filed these appeals against the Order-in- Appeal passed by the Commissioner of Customs (Appeals) whereby their vessels were confiscated and order to redeem on payment of redemption fine. As the both appeals involved identical issues, therefore they are being taken up together for disposal. 2. The facts of the case are that on 14-2-94 the vessel MSV Bahare Tasnim (belong....

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....embers. A show cause notice was issued to the present appellant for confiscation of their vessels. The adjudicating authority, confiscating the vessels and allowed the same in payment of redemption fine. 3. The appellants are only challenging the confiscation of the vessels. 4. The contention of the appellants is that as per the provisions of 115 of the Customs Act, 1962, the conveyanc....

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....f the Tribunal in the case of Haji Harun Aloo & Sons and Others, Final Order Nos. CI/1921-22/WZB/2002, dated 16-7-2002 [2002 (147) E.L.T. 914 (T)] whereby in similar situation, two vessels were confiscated and similar goods were found in the vessels, the order confiscating the vessels was set aside by the Tribunal. 6. Ld. DR reiterating the findings of the lower authority. The vessels were c....