2020 (2) TMI 408

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.... Punalekar i/b PRS Legal, for the Respondent. ORDER P.C. : Heard learned Counsel for the parties. 2. Admit on the following substantial questions of law. '(i) Whether in the facts and circumstances of the case the Tribunal was right in holding that the survey equipment carried on board the vessel separately is import cargo or whether it forms an integral part of the vessel so ....

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....ntitled to be covered under the term ship-stores when lying loose and be part of ships fitments when affixed? (iv) Whether in the facts and circumstances of the case the Tribunal is right in law in holding that confiscation under Section 111(f) and 111(1) as arrived by the adjudicating authority cannot be upheld? (v) Whether in the facts and circumstances of the case the Tribunal....

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....ant in the Supreme Court bearing Civil Appeal No.D24110/2005. The appeal was admitted by the Supreme Court and when it came up for hearing, it was pointed out by the learned Counsel for the Appellant that appeal had to be filed in the High Court in view of section 130 of the Customs Act, 1962 and therefore, the appeal was dismissed giving liberty to the Appellant to approach the High Court. Hence,....