COMMISSIONER OF CUSTOMS Vs. VIVENCIO BARTILONI DEGOLLACION

JUDGEMENT

(1.) The Appellant-Revenue has filed the present Appeal under Section 130 of the Customs Act, 1962 (the said Act), challenging the order dated 5th August 2008, passed in Appeal No. C/793/07-Mum., by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench at Mumbai.

(2.) The above Appeal was admitted by this Court on 15th April 2009 on the following substantial question of law:

(3.) Specific information was received by the SIIB (Import) on 23rd May 2006 from an unregistered informer that the supply vessel 'Sea Bulk Toota' is indulging in illegal sale of smuggled diesel to barges in and around Mumbai Docks. The SIIB (Import) was also informed that presently the vessel was anchored near Chinai Tekdi, opposite Ferry Wharf and will be delivering around 30,000 to 40,000 litres of diesel to the barges in the night of 23rd May 2006 around 11.00p.m. Based on the information, the SIIB (Import) made necessary arrangements for conducting the search in the night of 23rd May 2006 itself.