https://www.taxtmi.com/caselaws?id=107057 The tribunal set aside the penalty imposed on the Licensing Assistant, finding his actions compliant with superiors' instructions. The appellant's limited role did not involve decision-making on license contents, absolving him of guilt under Section 112(a) of the Customs Act due to lack of mens rea. The tribunal concluded no malicious intent or benefit to the appellant, allowing the appeal and granting consequential relief. en-us Tue, 21 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 12:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107057 The tribunal set aside the penalty imposed on the Licensing Assistant, finding his actions compliant with superiors' instructions. The appellant's limited role did not involve decision-making on license contents, absolving him of guilt under Section 112(a) of the Customs Act due to lack of mens rea. The tribunal concluded no malicious intent or benefit to the appellant, allowing the appeal and granting consequential relief. Case-Laws Customs Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107057