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2023 (9) TMI 1074 - CESTAT AHMEDABADImposition of penalty on container freight station (CFS) u/s 112A of Customs Act - existence of mens rea or not - cosmetics items mis-declared as Baby diapers - clandestine removal by way of generating & producing bogus Custom documents - HELD THAT:- In the instant case law of M/s. Munjal Showa Munjal Showa Ltd [2022 (9) TMI 1076 - SUPREME COURT], has no relevance as the same was pronounced, when import was made under forged license and purchaser in good faith wanted to benefit on the strength of such purchase. Same is not the situation here. In absence of any statement bringing on record either knowledge of employee or of CFS, penalty under Section 112A does not get attracted, as decided by the Hon’ble High Court of Gujarat in the matter of RAMA NAGAPPA SHETTY VERSUS COMMISSIONER OF CUSTOMS [2020 (10) TMI 741 - GUJARAT HIGH COURT] and as followed in the matter of SANDEEP GARG & COMPANY VERSUS C.C. -JAMNAGAR (PREV) , GUJARAT [2023 (7) TMI 642 - CESTAT AHMEDABAD]. Accordingly, mens rea not having been established in the instant matter, penalty imposed under Section 112A of Customs Act, 1962 is not sustainable. Appeal allowed.
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