2006 (10) TMI 468

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....314-316 of 2006 with Tax Appeal Nos. 1207-1209 of 2006 - -<br>Customs<br>-<br>Mr. Y.R. Meena and Mr. A.S. Dave, JJ. ORDER (1)&emsp;Whether the diving equipments which are just on board of the vessel....

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....ther non-declaration of diving equipments available on barge in Import General Manifest (IGM) as required under Import Manifest (Vessels) Regulation, 1971 results into evasion of duty by wilful suppre....