https://www.taxtmi.com/caselaws?id=166158 The Tribunal allowed the appeal against the penalty levy and confiscation of goods under Section 111 of the Customs Act, 1962. The Appellant successfully argued that the Revenue failed to prove the necessary mens rea for imposing penalties and did not adequately address the status of specific seized goods. As a result, the confiscation was deemed unsustainable, the 19 sets of goods were released, and the penalty on the Appellant was canceled. en-us Thu, 31 Mar 1983 00:00:00 +0530 Wed, 27 Aug 2014 14:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166158 The Tribunal allowed the appeal against the penalty levy and confiscation of goods under Section 111 of the Customs Act, 1962. The Appellant successfully argued that the Revenue failed to prove the necessary mens rea for imposing penalties and did not adequately address the status of specific seized goods. As a result, the confiscation was deemed unsustainable, the 19 sets of goods were released, and the penalty on the Appellant was canceled. Case-Laws Customs Thu, 31 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166158