TMI Blog2011 (9) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has prayed for condonation of 346 days delay in filing the appeal. For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Delay of 346 days in filing the appeal is condoned. C.M. No. 18098-CII of 2011 In the instant application filed under Section 130 of the Customs Act, 1962 (hereinafter to be referred as Act ), appellant has praye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) of 1962 Act. The Adjudicating authority found that the goods were liable for confiscation and the respondent was also liable to penal action under Section 112 of the Act. The adjudicating authority gave option to the respondent to redeem the goods on payment of fine and personal penalty, which was availed by the respondent. Aggrieved against the said order, the respondent filed an appeal. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the redemption fine and personal penalty could not have been reduced by the Commissioner. We do not find that the aforesaid judgment is, in any way, helpful to the argument raised by learned counsel for the appellant. It has been held in the cited judgment that for confiscation, mens rea is not necessary. It has been held that the quantum of penalty is within the discretion of the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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