https://www.taxtmi.com/caselaws?id=100842 The appellate tribunal set aside penalties imposed by the Commissioner of Customs on appellants for contravening Customs Act provisions related to the import of goods. The tribunal found that the appellants lacked mens rea and had obtained necessary permissions for unloading goods, leading to the release of goods to them. The decision emphasized compliance with Customs Act provisions and recognized the genuine nature of the importers, resulting in the penalties being deemed unsustainable and the appeals being allowed. en-us Fri, 04 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 13:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100842 The appellate tribunal set aside penalties imposed by the Commissioner of Customs on appellants for contravening Customs Act provisions related to the import of goods. The tribunal found that the appellants lacked mens rea and had obtained necessary permissions for unloading goods, leading to the release of goods to them. The decision emphasized compliance with Customs Act provisions and recognized the genuine nature of the importers, resulting in the penalties being deemed unsustainable and the appeals being allowed. Case-Laws Customs Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100842