2006 (10) TMI 468

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..... - - Dated:- 9-10-2006 - Mr. Y.R. Meena and Mr. A.S. Dave, JJ. ORDER (1) Whether the diving equipments which are just on board of the vessel which are not to be used in vessel but from the .....

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..... on barge in Import General Manifest (IGM) as required under Import Manifest (Vessels) Regulation, 1971 results into evasion of duty by wilful suppression of facts and thereby attracting penal provisio .....

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