https://www.taxtmi.com/caselaws?id=81934 Imported goods falling outside the available Import-Export Pass Book balance were treated as unauthorised, and breach of clause 3(2) of the Imports (Control) Order, 1955 supported confiscation under Section 111(d) of the Customs Act, 1962. Confiscation under Section 111(m) was not sustainable because no misdeclaration in the bill of entry was found. Penalty under Section 112 was held unjustified where the importer acted under a bona fide belief that sufficient balance remained and the excess arose from debit-credit discrepancies, so mens rea was absent. The redemption fine was reduced, and refusal of re-export was noted as consistent with the applicable procedural handbook. en-us Wed, 08 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 17:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81934 Imported goods falling outside the available Import-Export Pass Book balance were treated as unauthorised, and breach of clause 3(2) of the Imports (Control) Order, 1955 supported confiscation under Section 111(d) of the Customs Act, 1962. Confiscation under Section 111(m) was not sustainable because no misdeclaration in the bill of entry was found. Penalty under Section 112 was held unjustified where the importer acted under a bona fide belief that sufficient balance remained and the excess arose from debit-credit discrepancies, so mens rea was absent. The redemption fine was reduced, and refusal of re-export was noted as consistent with the applicable procedural handbook. Case-Laws Customs Wed, 08 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81934