2006 (2) TMI 548 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal stating that the impugned vessel was not liable for confiscation under Section 111(d) of the Customs Act, 1962. The lower appellate authority allowed the department to take action under any other sub-section of Section 111. The appeal before the Tribunal was deemed entirely misconceived and hence dismissed.