Penalty for facilitating concealed import of restricted goods upheld despite plea of no mens rea

Penalty for facilitating the concealed import of restricted goods and fabrication of invoices was upheld where the appellants had enabled the transaction by allowing use of an IE code and office premises. The concealed consignments contained air pistols and air rifles hidden in cartons of declared goods, and the use of the appellants' office for invoice fabrication showed sufficient involvement in the import scheme. A plea for leniency based on absence of mens rea was rejected because of the seriousness of the violation and the absence of any redeeming factor warranting reduction of penalty.

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Issues: Whether the penalty imposed on the appellants for their role in facilitating the concealed import of restricted goods and fabrication of invoices required interference or reduction.

Analysis: The appellants were found to have enabled the import activity by permitting use of an IE code and office premises, while the imported consignments contained concealed air pistols and air rifles in cartons of declared goods. The concealment, non-declaration of the restricted items, and use of the appellants' office for invoice fabrication established sufficient involvement in the transaction. The plea for leniency based on absence of mens rea was not accepted in view of the seriousness of the violation and the lack of any redeeming factor warranting reduction of penalty.

Conclusion: The penalty was upheld and no interference with the impugned order was warranted, against the appellants.

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