TMI Blog2000 (1) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... llant was charged on the offence having concerned himself with M/s. Marshall Impex and its proprietor Shri K. R. Thanna in importing 58 packages of ball and roller bearings of SKF brand in terms of Bill of Entry No. 17486, dated 30-4-1993 under Section 111 (m) of the Customs Act . The appellant had been imposed with a penalty of Rs. l lakh under Section 112 (a) of the Customs Act for having concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the Tribunal has given a categorical finding about the bona fide of M/s. Marshall Impex and has exonerated them by holding that they were innocent and that the department had not established mens rea in the case. It is pleaded that when the main appellant and the proprietor has been exonerated on this aspect, and that the department has not made out any case of any contravention against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty is sustainable. 5. On careful consideration of the submissions, we notice from the Tribunal final order noted above in M/s. Marshall Impex case that the Tribunal has clearly exonerated Marshall Impex and given a finding that they were innocent and no mens rea had been established as seen from paras 21 and 22 of the order. The same is extracted herein below : "21. A perusal of this de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by M/s. Marshall Impex is in consonance with their innocence and no mens rea is established. 22. In the facts and circumstances available as well as the documents produced by the appellant the only conclusion is that this is a mistaken supply and if that is so, it cannot be that there was any mens rea on the part of M/s. Marshall Impex in the import of these goods. In this view of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the importation made by Marshall Impex. The fact that Marshall Impex has been held to be innocent and no mens rea has been established would also apply to the present case as appellant was linked with the importation of the Marshall Impex who have been exonerated. Therefore, the findings rendered by the Tribunal in the case of Marshall Impex would also apply to the facts of the present case and h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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