https://www.taxtmi.com/caselaws?id=121224 The Tribunal upheld the confiscation of imported goods worth Rs. 30,37,799 due to adulteration, rejecting the appellant's argument of re-importation due to buyer rejection. The redemption fine and penalty of Rs. 75,000 were deemed valid under Section 112 of the Customs Act, following precedent set by the Hon'ble Madras High Court in CC v. Bansal Industries. The Tribunal emphasized that mens rea was not necessary for penalties in cases of prohibited goods, distinguishing the case from prior judgments like Extrusion and CC v. Kamal Kapoor. The penalty imposition was affirmed based on the goods' adulterated nature. en-us Wed, 07 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 15:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121224 The Tribunal upheld the confiscation of imported goods worth Rs. 30,37,799 due to adulteration, rejecting the appellant's argument of re-importation due to buyer rejection. The redemption fine and penalty of Rs. 75,000 were deemed valid under Section 112 of the Customs Act, following precedent set by the Hon'ble Madras High Court in CC v. Bansal Industries. The Tribunal emphasized that mens rea was not necessary for penalties in cases of prohibited goods, distinguishing the case from prior judgments like Extrusion and CC v. Kamal Kapoor. The penalty imposition was affirmed based on the goods' adulterated nature. Case-Laws Customs Wed, 07 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121224