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TMI Blog2017 (2) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Anita Sumanth, J.]. - This Civil Miscellaneous Appeal is filed at the instance of the Revenue raising the following substantial questions of law :- '1. Whether the Tribunal was justified in setting aside the order of confiscation imposed for contravening S. 111(f) of the Customs Act when the import general manifest filed by the importer in terms of Section 30 of the Customs Act is incorr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am Project. The IGM, filed on 12-3-2008, reflected the same as 'ballast' and duty was duly remitted in terms of the Customs Act, 1962 (hereinafter referred to as 'Act') in respect of the stores on board. The Sethusamudram project was however, frustrated. As a result, the two barges were sold and duty duly remitted. (b) Permission was sought and granted for moving the tug f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50,00,000/- was imposed in terms of Section 112(a) of the Act. 3. The appeal of the assessee before the Customs, Excise and Service Tax Appellate Tribunal (in short, 'CESTAT') was allowed after noting the relevant facts. The CESTAT notices as a fact that prior permission had been obtained by the Customs department for the coastal run bringing the tug from Chennai to Vizag. The department was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of clauses (f) and (j) of Section 111 of the Act, providing for confiscation apply only in the case of violations specifically mentioned therein. In the present case, we agree with the findings of the CESTAT that the provisions of 111(f) and 111(j) would not stand attracted insofar as there is no contravention of the stipulations contained therein. 6. The facts and circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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