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1998 (4) TMI 135 - SUPREME COURTInterpretation of clause (e) of sub-section (1) of Section 115 of the Customs Act, 1962 Held that:- Section 115(1)(e) contains the expression "any conveyance carrying imported goods". These words refer to the goods which are being imported by the vessel in the country, i.e., the imported goods which are contained in the vessel. In providing for confiscation of the vessel in Section 115(1)(e) it could not have been the intention of Parliament to penalise the owner of the vessel in a case where a portion, even though substantial, of a particular consignment of goods is found to be missing although the said consignment is only an insignificant part both in the matter of quantity as well as value of the goods that have been imported in the vessel. Applying the aforesaid test, 45,000 cigarettes that were found missing cannot be held to be a substantial portion of the goods that were imported either in the matter of quantity or in the matter of value of the goods that were imported in the vessel. We are, therefore, unable to uphold the impugned judgment of the High Court. The appeal is accordingly allowed, the impugned judgment of the Division Bench of the High Court is set aside and the judgment of the learned Single Judge is restored.
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