https://www.taxtmi.com/caselaws?id=84227 Section 111(d) of the Customs Act, 1962 permits confiscation of imported goods not covered by the advance licence without proof of mens rea. On the redemption fine issue, the Tribunal found that the Collector had exercised discretion on the available material, including the goods' use in manufacturing cans for export, and no evidence showed that the margin of profit justified a higher fine. Enhancement of the redemption fine was therefore not warranted, and the confiscation with redemption on the terms fixed below was sustained. en-us Mon, 19 Sep 1994 00:00:00 +0530 Wed, 20 Jul 2011 15:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84227 Section 111(d) of the Customs Act, 1962 permits confiscation of imported goods not covered by the advance licence without proof of mens rea. On the redemption fine issue, the Tribunal found that the Collector had exercised discretion on the available material, including the goods' use in manufacturing cans for export, and no evidence showed that the margin of profit justified a higher fine. Enhancement of the redemption fine was therefore not warranted, and the confiscation with redemption on the terms fixed below was sustained. Case-Laws Customs Mon, 19 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84227