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Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal emphasized that prior knowledge of the offending goods and mens rea is required for invoking section 114(iii). The case law cited by the department did not support their position in the absence of mens rea. - The Tribunal concluded that there was no act of omission or commission on the part of the Appellant that rendered the goods liable for confiscation under section 113(g). The penalty imposed was not justified.
Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal emphasized that prior knowledge of the offending goods and mens rea is required for invoking section 114(iii). The case law cited by the department did not support their position in the absence of mens rea. - The Tribunal concluded that there was no act of omission or commission on the part of the Appellant that rendered the goods liable for confiscation under section 113(g). The penalty imposed was not justified.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
