1986 (7) TMI 100

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....ion of India, the petitioners are challenging the legality of the part of the order dated June 6, 1981 passed by the Additional Collector of Customs (Preventive), Bombay, confiscating a ship m.v. "SEYRIAN WAVE" under the provisions of Section 115 of the Customs Act, 1962, but permitting the petitioners to redeem the ship on payment of fine of Rs. 3,70,000/-. It is not necessary to set out the fact....

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....981 and after considering the objections raised by the Captain and the owner of the vessel, came to the conclusion that the ship is required to be confiscated under the provisions of Section 115 of the Act. 3. Shri Venkiteswaran, learned Counsel appearing on behalf of the petitioners, did not dispute that the ship was used for the purpose of bringing contraband articles. The only submission adv....

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....cation of the vessel a fine which shall not exceed the market price of the goods which are smuggled or the smuggled goods. Shri Venketeswaran submitted that as per the show cause notice the charge was that the vessel was used for transportation of the following contraband goods : (1) 100 cases of whisky sold by the Master for Rs. 30,800/- plus United States Dollars 6,000/-, totalling Rs. 78,800....

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....ot accounted for, the Customs Authorities were justified in presuming that the said amount was also contraband goods liable for confiscation. Shri Sethna submits that taking into account the value of 5,050 American Dollars, the fine of Rs. 3,70,000/- imposed in lieu of confiscation is just and proper. It is not possible to accept the submission of Shri Sethna, because the show cause notice does no....