Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Penalty under section 112(b) was unsustainable because the essential element of knowledge that the goods were liable to confiscation was not proved. The appellant had purchased the branded watches locally from the importer, was not involved in the import declaration process, and stated that the price revision followed the importer's price list. In the absence of documentary evidence showing awareness of the retail sale price declared at import or the duty position, the Tribunal held that mens rea could not be presumed. The penalty was set aside and the appeal was allowed.
Penalty under section 112(b) was unsustainable because the essential element of knowledge that the goods were liable to confiscation was not proved. The appellant had purchased the branded watches locally from the importer, was not involved in the import declaration process, and stated that the price revision followed the importer's price list. In the absence of documentary evidence showing awareness of the retail sale price declared at import or the duty position, the Tribunal held that mens rea could not be presumed. The penalty was set aside and the appeal was allowed.
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