- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CUSTOMS APPLICATION NO.7 OF 2004 ... The Great Eastern Shipping Company Ltd. ...Applicant v/s. Commissioner of Customs (Import) Mumbai ...Respondent ... Mr.Manoj Sanklecha i/b Motiwala & Co. for the Applicant. Mr.Y.R.Mishra for the Respondent. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 29TH SEPTEMBER, 2008 P.C.: 1. This application was admitted on 15-6-2005 on the following questions of law- 1. Whether in the facts and circumstances of the case, the Honb’ble Tribunal was justified in holding that the towing Vessel Malaviya-IV belonging to the Applicant was liable for confiscation under Section 115 of the Customs Act, 1962. After holding that the Applicants would have no knowledge of the intended use by the charters thereof? 2. Whether in the facts and circumstances of the case the Hon’ble Tribunal was justified in confiscating the towing vessel Malaviya-IV under Section 115(2) of the Customs Act inspite of not having reached the conclusion that the owner of the person-in-charge of the conveyance i.e. the captain has knowledge that the vessel was being used for transport of smuggled goods? 3. Whether in the facts and circumstances of the case the Hon’ble Tribunal was justified in holding that the vessel Malaviya-IV is - 2 - liable for confiscation even though it reaches a finding that the rig was not goods imported for home consumption? 2. The basic question raised in this appeal is that having given a finding that the Applicant-owner of the towing vessel had no knowledge of the intended use of the vessel given on hire to ONGC, whether the Tribunal was justified in upholding the confiscation of the vessel with an option to redeem the same on payment of redemption fine. The questions raised are questions of law. Hence, the application is allowed. The Tribunal is directed to forward a statement of the case raising the aforesaid questions for the opinion of this court as expeditiously as possible. Application disposed of. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)