2007 (7) TMI 675

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. V. S. Nankani with M.R.Baya,  Mr.S.Venkateshwaran with Ms.S.Priya, Mr.Karl Shroff with Subodh Skurdukar for the respondent  JUDGEMENT Admit on the following substantial questions of law:- a) Whether the CESTAT was correct in holding that the order of confiscation under section 111(j) of the Customs Act, 1962 was not legal on the ground that the importers had obtained ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so as imported cargo whereas the importers had imported vessels and had filed Bills of Entry for clearance of the vessels as goods as required under section 46 of the Customs Act, 1962 for the clearance of which the compliance of the provisions of section 47 was a statutory requirement ? d) Whether the CESTAT was correct in holding that the confiscation under section 111(j) is not applica....