https://www.taxtmi.com/caselaws?id=107252 The Tribunal upheld the duty demand confirmation under Section 28(1) of the Customs Act but set aside the penalty imposed under Section 114A. The decision was based on the lack of evidence of intentional wrongdoing or mens rea on the part of the appellants in failing to fulfill their export obligations. The appellants were directed to pay the remaining duty amount and interest within a specified timeframe, resolving the appeal in favor of the appellants on the penalty issue. en-us Mon, 20 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 10:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107252 The Tribunal upheld the duty demand confirmation under Section 28(1) of the Customs Act but set aside the penalty imposed under Section 114A. The decision was based on the lack of evidence of intentional wrongdoing or mens rea on the part of the appellants in failing to fulfill their export obligations. The appellants were directed to pay the remaining duty amount and interest within a specified timeframe, resolving the appeal in favor of the appellants on the penalty issue. Case-Laws Customs Mon, 20 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107252