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2008 (4) TMI 173 - CESTAT, CHENNAIAppellant purchased vessel from one importer – vessel confiscated on ground of violation of condition of notification 133/87 – condition was that where any vessel imported duty-free under the Notification was subsequently intended to be broken, a fresh B/E was required to be presented – in view of definition of ‘importer’ u/s 2(26) of Custom Act, appellant, after acquiring ownership of the goods, was liable to file fresh B/E before proceeding to break the vessels – so confiscation is justified
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