https://www.taxtmi.com/caselaws?id=89437 Penalty under Section 112 of the Customs Act was considered in the context of an import classification dispute and alleged import without a specific licence under the H.S. Aligned Import & Export Policy. The importer declared the machine under one tariff heading, while the department classified it under another and treated the goods as liable to confiscation and penalty. The Tribunal accepted that the matter turned on a bona fide difference of opinion on classification and that dishonest intent had not been established. On that basis, it found that the department had not made out a case for imposing penalty and declined to apply the argument that mens rea was irrelevant on these facts. en-us Tue, 10 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89437 Penalty under Section 112 of the Customs Act was considered in the context of an import classification dispute and alleged import without a specific licence under the H.S. Aligned Import & Export Policy. The importer declared the machine under one tariff heading, while the department classified it under another and treated the goods as liable to confiscation and penalty. The Tribunal accepted that the matter turned on a bona fide difference of opinion on classification and that dishonest intent had not been established. On that basis, it found that the department had not made out a case for imposing penalty and declined to apply the argument that mens rea was irrelevant on these facts. Case-Laws Central Excise Tue, 10 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89437