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TMI Blog2021 (6) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... owner of the consignments in question. Three Show Cause Notices all dated 14.02.2013 were issued alleging that based on specific intelligence that fake items of leading brands were being imported into India in the Container Nos. APHU6552003, APHU6378118 and APHU6243030, the said containers lying at CONCOR Container Freight Station was detained by the Directorate of Revenue Intelligence (DRI), Tuticorin Unit for detailed examination; that upon examination, in respect of APHU6552003, it was found that there were 1143 cartons as against the declared 1165 cartons and the cartons stuffed in the front portion of the container contained mobile accessories of various models and that the cartons stuffed behind these mobile accessories were found to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that there was no declaration as prescribed in the Legal Metrology (Packaged Commodities) Rules, 2011 read with the Drugs and Cosmetics Act, 1940 and that branded shoes were imported in contravention of the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007; that the replies to the Show Cause Notices were sufficient to hold that the items in question were liable for confiscation under Section 111 (d) of the Customs Act, 1962; that despite the replies of the appellant that the IGMs were filed with wrong description of goods showing the appellant as the notified party and forwarding agency, the appellant had dealt with goods which they knew or had reasons to believe were liable to confiscation under Section 111, etc., and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: "Section 112. Penalty for improper importation of goods, etc. - Any person, - (a) ... (b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111 ..." 8.2 So, the above Section has wide amplitude to cover any person dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111 ibid. This implies that the requirement of mens rea is sine qua non to fasten the impugned penalty. Admittedly, the appellant is only a shipping liner who not only did not file the IGMs i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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