https://www.taxtmi.com/caselaws?id=112280 The appeals were dismissed, upholding the confiscation of goods and penalties imposed under the Customs Act, 1962. The Tribunal found evidence of deliberate mis-declaration of quality and quantity, indicating mens rea on the part of the importer. The importers failed to challenge Examination Reports establishing defects in the imported goods, leading to the Commissioner's decision to confiscate the goods, impose fines, and penalties under Sections 112/114A of the Customs Act. The Tribunal rejected arguments regarding rain damage and excess weight, emphasizing the prohibition on importing waste without a license at JNPT Port. en-us Thu, 15 Apr 2004 00:00:00 +0530 Fri, 27 Apr 2012 14:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112280 The appeals were dismissed, upholding the confiscation of goods and penalties imposed under the Customs Act, 1962. The Tribunal found evidence of deliberate mis-declaration of quality and quantity, indicating mens rea on the part of the importer. The importers failed to challenge Examination Reports establishing defects in the imported goods, leading to the Commissioner's decision to confiscate the goods, impose fines, and penalties under Sections 112/114A of the Customs Act. The Tribunal rejected arguments regarding rain damage and excess weight, emphasizing the prohibition on importing waste without a license at JNPT Port. Case-Laws Customs Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112280