TMI BlogImposition of penalties u/s 112 (b) and 114AA On CHA - there is no element of mens rea or conscious...Imposition of penalties u/s 112 (b) and 114AA On CHA - there is no element of mens rea or conscious knowledge which can be attributed to the CHA - CHA acted bona fide and merely facilitated the imports on the strength of the documents which were handed over to him by the importer -There is no sufficient material to impose penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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