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    <title>2009 (11) TMI 738 - CESTAT NEW DELHI</title>
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    <description>The Tribunal rejected the Department&#039;s appeal against the Commissioner (Appeals) order reducing the redemption fine and penalty imposed on the Respondent for importing consignments containing war materials among heavy melting scrap. The Commissioner&#039;s decision to reduce the fines was upheld due to the lack of mens rea on the importer&#039;s part and the damaged nature of the war materials. The Tribunal found no grounds to interfere with the Commissioner&#039;s ruling, affirming the reduction of fines and penalties.</description>
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    <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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      <title>2009 (11) TMI 738 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=153754</link>
      <description>The Tribunal rejected the Department&#039;s appeal against the Commissioner (Appeals) order reducing the redemption fine and penalty imposed on the Respondent for importing consignments containing war materials among heavy melting scrap. The Commissioner&#039;s decision to reduce the fines was upheld due to the lack of mens rea on the importer&#039;s part and the damaged nature of the war materials. The Tribunal found no grounds to interfere with the Commissioner&#039;s ruling, affirming the reduction of fines and penalties.</description>
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      <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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