2003 (3) TMI 637 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal against the order of confiscation of a Generator, ruling that it was part of the ship and not movable spares/stores. The panchnama confirmed the Generator was fitted in a cabin on the deck of the vessel, establishing it as part of the ship imported and not separately required to be declared. The misdeclaration/non-declaration claim was set aside as the Generator was considered part of the vessel's equipment.