9911796707
TMI Blog2000 (1) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... - This is an appeal against the decision of Addl. Collector of Customs (P), wherein he had confiscated the vessel with option to redeem the same on payment of fine of Rs. 10,000/-. The charge against the appellant was that the appellant helped smuggling of goods including textiles and audio cassettes. The case of the appellant is that he did not have any knowledge that the vessel has been used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the order. I find that it is not specifically established that the owner had any knowledge or connivance in the smuggling. Moreover, even if there is a knowledge or connivance of the owner is established, unless the rules are made, such action cannot be questioned. This is held by the Bombay High Court in the case of Addl. Collector of Customs v. Mogul Lines Limited [1990 (48) E.L.T. 349 (Bom.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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