https://www.taxtmi.com/caselaws?id=123380 The appellate tribunal set aside the penalties imposed on M/s. Swaroop Shipping Services and Shri S. Chinnikrishnan under the Customs Act. The tribunal found that there was no evidence of their direct involvement or mens rea in the smuggling activities related to red sanders logs. As a result, the penalties imposed under Section 114 of the Act were deemed unsustainable. The decision emphasized the importance of establishing culpable mental state and active participation in illegal actions for penalty imposition under the Customs Act. en-us Thu, 07 Feb 2008 00:00:00 +0530 Tue, 12 Sep 2017 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123380 The appellate tribunal set aside the penalties imposed on M/s. Swaroop Shipping Services and Shri S. Chinnikrishnan under the Customs Act. The tribunal found that there was no evidence of their direct involvement or mens rea in the smuggling activities related to red sanders logs. As a result, the penalties imposed under Section 114 of the Act were deemed unsustainable. The decision emphasized the importance of establishing culpable mental state and active participation in illegal actions for penalty imposition under the Customs Act. Case-Laws Customs Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123380