2020 (2) TMI 408

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....pondent. 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 that the vessel including the equipment become a sin....

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....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 is right in holding there is no violation of Section 30 of the said Act, for no....