https://www.taxtmi.com/caselaws?id=117035 The Tribunal upheld the confiscation of goods under Section 113(d) of the Customs Act, deeming the goods prohibited for export due to non-compliance with regulations. It rejected the argument that unless the Central Government specifically prohibited export, goods could not be termed prohibited. The Tribunal also upheld the penalty imposed under Section 114, emphasizing that mens rea was not relevant for penalties and found the original authority's fine reasonable. Consequently, the Tribunal set aside the appellate order and restored the original authority's decision, allowing the Revenue's appeal. en-us Fri, 21 Oct 2005 00:00:00 +0530 Tue, 19 Jun 2012 16:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117035 The Tribunal upheld the confiscation of goods under Section 113(d) of the Customs Act, deeming the goods prohibited for export due to non-compliance with regulations. It rejected the argument that unless the Central Government specifically prohibited export, goods could not be termed prohibited. The Tribunal also upheld the penalty imposed under Section 114, emphasizing that mens rea was not relevant for penalties and found the original authority's fine reasonable. Consequently, the Tribunal set aside the appellate order and restored the original authority's decision, allowing the Revenue's appeal. Case-Laws Customs Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117035