Court Overturns Confiscation of Vessel Due to Lack of Evidence for Misstatement or Misconduct by Appellants.

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....Confiscation of imported goods - vessel - there is no sufficient material to substantiate the case of mis-statement much less any such acts wilfully done by the appellants. In any event, since the vessel cannot be said to have been imported contrary to any prohibition in force, redemption fine and penalties upon the appellants imposed by the impugned order are liable to be set aside. - AT....