https://www.taxtmi.com/caselaws?id=124978 The appellate tribunal upheld the Commissioner's decision to confiscate an export consignment and impose a penalty on the firm proprietor for misdeclaration of goods to obtain undue drawback under the Customs Act, 1962. The tribunal found sufficient evidence, including statements implicating the appellant in the fraudulent export scheme, leading to the rejection of appeals challenging the confiscation and penalty imposition. The appellant's lack of mens rea defense and failure to establish innocence beyond reasonable doubt were insufficient to overturn the Commissioner's order. en-us Mon, 29 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 17:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124978 The appellate tribunal upheld the Commissioner's decision to confiscate an export consignment and impose a penalty on the firm proprietor for misdeclaration of goods to obtain undue drawback under the Customs Act, 1962. The tribunal found sufficient evidence, including statements implicating the appellant in the fraudulent export scheme, leading to the rejection of appeals challenging the confiscation and penalty imposition. The appellant's lack of mens rea defense and failure to establish innocence beyond reasonable doubt were insufficient to overturn the Commissioner's order. Case-Laws Customs Mon, 29 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124978