Home Case Index All Cases Customs Customs + AT Customs - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 119 - CESTAT, NEW DELHIImpugned goods were confiscated on the ground of mis-declaration and redemption fine and penalty was imposed – Tribunal proceeded on the basis that the assessee had no intention to evade duty - revenue’s contention that mens rea is not required for imposition of penalty under the Customs Act 1962, is acceptable – assessee’s appeal is disallowed
|