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2006 (12) TMI 152 - HC - CustomsImposition of Redemption fine and penalty - confiscation of goods - pre-requisite - HELD THAT:- No question arises qua respondents No. 1 and 2, against whom, penalty has only been reduced in the discretion of the Tribunal. Respondents No. 3 and 9, it has been found that they were bona fide purchasers without any knowledge of ineligibility of the sellers. Having regard to the statutory provisions, providing, for redemption fine or confiscation of goods, it is patent that such an action is permissible where a person, against whom action is taken, has a mens rea. Learned counsel for the petitioner has not been able to show how in law redemption fine or confiscation could be automatic, irrespective of mens rea. On the other hand, there are judgments in Collector of Customs, Bombay v. Sneha Sales Corporation [1998 (9) TMI 99 - SUPREME COURT] and UOI v. Sampat Raj Dugar [1992 (1) TMI 103 - SUPREME COURT], wherein the view taken in East India Commercial Company Limited's case [1962 (5) TMI 23 - SUPREME COURT] was followed and which view was also followed in Taparia Overseas (P) Limited v. UOI [2003 (1) TMI 127 - BOMBAY HIGH COURT], holding that the purchaser of imported goods, having no knowledge of any violation, could not be subjected to penalty. Thus, we do not find that any question of law arises, which may be required to be adjudicated upon by this Court. Dismissed.
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