Mens rea requirement defeats customs penalty for tea consignment with viable seeds discovered during plant quarantine testing.

Import of tea consignment containing viable seeds, detected by Plant Quarantine Authorities, was treated as not warranting penalty under customs law where the goods were not misdeclared as to quantity or description and were imported for processing and re-export under advance authorization. The importer relied on certificates stating the tea was fit for human consumption and on the asserted prohibition on export of tea seeds from the exporting country. On those facts, the absence of wilful intention and mens rea was found fatal to penal action under Section 112(a)(i) of the Customs Act, 1962, and the penalty was set aside.

---

---

Issues: Whether the penalty imposed under Section 112(a)(i) of the Customs Act, 1962 for import of tea consignment containing viable seeds in violation of the Plant Quarantine (Regulation of Import into India) Order, 2003 was sustainable.

Analysis: The imported tea was not misdeclared as to quantity or description, and the seeds were detected only upon testing by the Plant Quarantine Authorities. The goods were imported for processing and re-export under advance authorization, and the importer relied on certificates indicating that the tea was fit for human consumption and on the asserted prohibition on export of tea seeds from the exporting country. In these circumstances, the import was held to be without wilful intention, and no mens rea was found to justify penal action under the customs law.

Conclusion: The penalty under Section 112(a)(i) of the Customs Act, 1962 was unsustainable and was set aside in favour of the assessee.

---