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2015 (10) TMI 186 - AT - CustomsSmuggling of prohibited goods – Confiscation and imposition of penalty – Commissioner (Appeals) upheld order in which goods involved in smuggling were absolutely confiscated and, apart from penalties on others, penalty each of appellants was imposed – Appellant challenges imposition of penalty upon appellant – Held that:- Attempt to smuggle Red Sandalwood was carefully planned operation involving various people but for whose acts of commission or omission, attempt to smuggle would not have taken place – Role of appellant does not appear to be free from doubt at all – Appellant accepted export invoice and did not verify factory stuffing permission or even care to see whether factory stuffing documents and seal on container are genuine – Mere contravention of provisions of Act and Regulations justifies imposition of penalty – Apex Court as observed that "mens rea is not a necessary ingredient and there is no scope for any discretion in imposition of any penalty" –Therefore penalty is imposable – Decided against Appellant.
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