https://www.taxtmi.com/caselaws?id=209214 The Tribunal dismissed the appeal against the Commissioner's order that refrained from imposing a penalty on the respondent under Section 112 of the Customs Act. The Commissioner found the respondent was not actually concerned with importing the goods and lacked the necessary mens rea for penalty under Section 112(a), despite the appellant's arguments based on the bill of lading and Port Trust charges. The Tribunal upheld the Commissioner's decision, emphasizing the lack of evidence linking the respondent to the importation for home consumption, leading to the dismissal of the appeal. en-us Tue, 08 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209214 The Tribunal dismissed the appeal against the Commissioner's order that refrained from imposing a penalty on the respondent under Section 112 of the Customs Act. The Commissioner found the respondent was not actually concerned with importing the goods and lacked the necessary mens rea for penalty under Section 112(a), despite the appellant's arguments based on the bill of lading and Port Trust charges. The Tribunal upheld the Commissioner's decision, emphasizing the lack of evidence linking the respondent to the importation for home consumption, leading to the dismissal of the appeal. Case-Laws Customs Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209214