1991 (1) TMI 303 - AT - Customs

Summary

The appeal was against the confiscation of the vessel Premsagar UMR-1026 under Section 15(l)(a) of the Customs Act. The vessel was seized due to a cavity suspected for smuggling, but no contraband was found. The appellant argued the cavity was ordinary and not for smuggling. The Tribunal found no evidence to support smuggling and allowed the appeal, setting aside the confiscation order and penalty.