https://www.taxtmi.com/caselaws?id=209958 The Tribunal upheld the decision to set aside the confiscation of excess ceramic glaze tiles, emphasizing the importance of evidence of malafide and intent before confiscating goods. The penalty on one of the partners was revoked due to the absence of mens rea charges, highlighting the necessity of establishing wrongful intent for imposing penalties. The judgment reaffirmed that confiscation and penalties should be based on culpability and intent, ensuring fairness and justice in enforcement actions. en-us Fri, 17 Jun 2011 00:00:00 +0530 Sat, 06 Jul 2013 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209958 The Tribunal upheld the decision to set aside the confiscation of excess ceramic glaze tiles, emphasizing the importance of evidence of malafide and intent before confiscating goods. The penalty on one of the partners was revoked due to the absence of mens rea charges, highlighting the necessity of establishing wrongful intent for imposing penalties. The judgment reaffirmed that confiscation and penalties should be based on culpability and intent, ensuring fairness and justice in enforcement actions. Case-Laws Central Excise Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209958