https://www.taxtmi.com/caselaws?id=110626 The Appellate Tribunal CESTAT, Mumbai overturned penalties imposed under Section 114(i) of the Customs Act, 1962 on three appellants for their alleged involvement in smuggling Mandrax tablets. The Tribunal found that the appellants lacked specific knowledge about the contraband, did not possess mens rea, and were acting within the terms of their employment. As their actions did not directly lead to the goods' confiscation, the penalties were deemed unjustified. The appeals of all three appellants were allowed, emphasizing the importance of establishing intent and awareness in customs penalty cases. en-us Mon, 05 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 18:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110626 The Appellate Tribunal CESTAT, Mumbai overturned penalties imposed under Section 114(i) of the Customs Act, 1962 on three appellants for their alleged involvement in smuggling Mandrax tablets. The Tribunal found that the appellants lacked specific knowledge about the contraband, did not possess mens rea, and were acting within the terms of their employment. As their actions did not directly lead to the goods' confiscation, the penalties were deemed unjustified. The appeals of all three appellants were allowed, emphasizing the importance of establishing intent and awareness in customs penalty cases. Case-Laws Customs Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110626