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<h1>Supreme Court dismissed the Special Leave Petition as there were no legal grounds for interference.</h1> Supreme Court dismissed the Special Leave Petition as there were no legal grounds for interference. - 2017 (354) E.L.T. A16 (SC) Imposition of penalty - section 130 of CA, 1962 - mens rea - the decision in the case of M/s Kunal Travel (Cargo) Versus Commissioner of Customs & Central Excise [2016 (12) TMI 521 - ALLAHABAD HIGH COURT] contested where there was a deliberate strategy to keep the basmati rice in the front of container in order to avoid the detection of the non-basmati rice which was sought to be taken out surreptitiously, and penalty was justified - Held that: - there is no legal and valid ground for interference - SLP dismissed. Title: Supreme Court dismisses Special Leave PetitionJudges: Ranjan Gogoi and Navin Sinha, JJ.Petitioners' Counsel: Mr. Rupesh Kumar, Ms. Pankuri Shrivastava, Ms. Neelam SharmaDecision: Special Leave Petition dismissed as no legal grounds for interference.