https://www.taxtmi.com/caselaws?id=236955 Penalty under customs law cannot survive unless the goods are lawfully liable to confiscation and the department proves deliberate violation or mala fides. For the earlier policy period, contemporaneous clarifications from other authorities and public sector entities supported a bona fide belief that Heptane and Nonene were freely importable, so confiscation and penalty were unsustainable. For the later policy period, conflicting end-use certificates on fuel or feed stock use did not establish intentional diversion, and the benefit of doubt went to the importer. Confiscation and penalty were therefore set aside with consequential relief. en-us Tue, 11 Sep 2012 00:00:00 +0530 Mon, 06 May 2013 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236955 Penalty under customs law cannot survive unless the goods are lawfully liable to confiscation and the department proves deliberate violation or mala fides. For the earlier policy period, contemporaneous clarifications from other authorities and public sector entities supported a bona fide belief that Heptane and Nonene were freely importable, so confiscation and penalty were unsustainable. For the later policy period, conflicting end-use certificates on fuel or feed stock use did not establish intentional diversion, and the benefit of doubt went to the importer. Confiscation and penalty were therefore set aside with consequential relief. Case-Laws Customs Tue, 11 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236955