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Home Case Index All Cases Customs Customs + AT Customs - 1990 (7) TMI AT This

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1990 (7) TMI 203 - AT - Customs

  1. 1997 (2) TMI 137 - HC
  2. 2022 (5) TMI 481 - AT
The Department appealed against non-imposition of penalty on importers for misdeclaration of goods. Tribunal found no mens rea for penalty as no concealment was proven. Distinction drawn from previous case. Penalty cannot be imposed without mens rea. Appeal dismissed.

 

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