https://www.taxtmi.com/caselaws?id=73749 Unauthorised import of goods without a valid licence covering their origin was treated as liable to confiscation under Section 111(d) of the Customs Act, supporting penalty under Section 112. Release of the goods on bond did not bar separate penal action, as the bond terms operated alongside customs enforcement. The absence of deliberate intent did not eliminate liability, because mens rea was not treated as an invariable prerequisite for penalty in the circumstances. The bona fide mistake and surrounding facts justified a lenient approach, so the penalty was sustained but reduced. en-us Tue, 26 Apr 1988 00:00:00 +0530 Fri, 03 Jun 2011 13:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73749 Unauthorised import of goods without a valid licence covering their origin was treated as liable to confiscation under Section 111(d) of the Customs Act, supporting penalty under Section 112. Release of the goods on bond did not bar separate penal action, as the bond terms operated alongside customs enforcement. The absence of deliberate intent did not eliminate liability, because mens rea was not treated as an invariable prerequisite for penalty in the circumstances. The bona fide mistake and surrounding facts justified a lenient approach, so the penalty was sustained but reduced. Case-Laws Customs Tue, 26 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73749