https://www.taxtmi.com/caselaws?id=115741 The Tribunal set aside the penalty of Rs. 50 Lakhs and confiscation of a Maruti Car under Sections 112 and 115(2) of the Customs Act, 1962, respectively. The appellant successfully argued the lack of mens rea and their non-involvement in the activities related to the confiscated items, particularly emphasizing the actions of an individual named Yusuf as personal and not on behalf of the appellant. The Tribunal found insufficient evidence linking the appellant to the incident, leading to the decision in favor of the appellant. en-us Wed, 29 Sep 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115741 The Tribunal set aside the penalty of Rs. 50 Lakhs and confiscation of a Maruti Car under Sections 112 and 115(2) of the Customs Act, 1962, respectively. The appellant successfully argued the lack of mens rea and their non-involvement in the activities related to the confiscated items, particularly emphasizing the actions of an individual named Yusuf as personal and not on behalf of the appellant. The Tribunal found insufficient evidence linking the appellant to the incident, leading to the decision in favor of the appellant. Case-Laws Central Excise Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115741