2000 (8) TMI 346 - AT - Customs

Summary

The appeal was against the confiscation of the ship M.V. Vasility Vereshchecin under Section 115(2) of the Act. The ship carried 13 motor cars without valid licenses, which were surrendered to Customs. The ship was not knowingly used for smuggling. The appeal was allowed, and the confiscation order was set aside.