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TMI Blog2004 (1) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri J.M. George, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - These appeals are filed against the orders of the Commissioner of Customs (Adjudication), Mumbai dated 30-9-2002. In the impugned order the Commissioner confiscated M.V. Al-Wattyah owned by M/s. United Arab Shipping Co. under Section 115(2) of the Customs Act, and allowed it to be redeemed on payment of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer of the vessel along with foreign currency of US $ 650 and Qutar Riyals 50 pounds found to be fake currency notes. The Commissioner while adjudicating the case confiscated the said currency and imposed penalties on the appellants and confiscated the vessel. 3. Heard both sides. 4. The short point for consideration is whether under the given circumstances the Commissioner should confiscate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge of connivance of the owner himself, his agent, if any, and the person in charge of the conveyance. It is cleared from the language of this section that the burden to prove that the vessel was used in the smu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge. It is only the chief officer who indulged in smuggling of currency and not the master or the owner. Imposition of penalties on the owners of the vessel on the ground that the chief officer of their vessel indulged in smuggling activities cannot be sustained. The penalty on the owners of the vessel is therefore set aside. The Commissioner imposed a penalty on the master as well as the agents o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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