https://www.taxtmi.com/caselaws?id=97532 The Tribunal partially allowed the appeal by rejecting duty demands on shortages of imported goods due to lack of evidence and discrepancies in stock reports. The penalty imposed under Section 112 was set aside as the appellant's substantial manufacturing and export activities indicated no mens rea for clandestine removal. The Tribunal found the penalty unwarranted, ultimately ruling in favor of the appellant. en-us Mon, 15 May 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97532 The Tribunal partially allowed the appeal by rejecting duty demands on shortages of imported goods due to lack of evidence and discrepancies in stock reports. The penalty imposed under Section 112 was set aside as the appellant's substantial manufacturing and export activities indicated no mens rea for clandestine removal. The Tribunal found the penalty unwarranted, ultimately ruling in favor of the appellant. Case-Laws Customs Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97532