https://www.taxtmi.com/caselaws?id=92487 The judgment focused on the classification of imported goods under the Customs Act, 1962. The dispute arose when goods declared as shrimp feed were found to be "Brine Shrimp Eggs." Penalties were imposed under Sections 111(d) and 112(a) of the Customs Act, but the tribunal reduced the redemption fine from Rs. 1,00,000 to Rs. 25,000. It emphasized the lack of clear mens rea and modified the original orders, stressing the importance of mens rea in imposing penalties under the Customs Act. en-us Mon, 27 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92487 The judgment focused on the classification of imported goods under the Customs Act, 1962. The dispute arose when goods declared as shrimp feed were found to be "Brine Shrimp Eggs." Penalties were imposed under Sections 111(d) and 112(a) of the Customs Act, but the tribunal reduced the redemption fine from Rs. 1,00,000 to Rs. 25,000. It emphasized the lack of clear mens rea and modified the original orders, stressing the importance of mens rea in imposing penalties under the Customs Act. Case-Laws Customs Mon, 27 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92487