https://www.taxtmi.com/caselaws?id=170879 The Court dismissed the appeal, affirming the reduction of the redemption fine and personal penalty by the Commissioner (Appeals) as lawful and in accordance with the provisions of the Customs Act, 1962. The delays in filing the appeal were condoned, and the Court upheld the decision to reduce the penalties based on the absence of a high degree of mens rea. The Court emphasized that mens rea is not necessary for confiscation in cases of import policy violation and that penalty amounts are at the authorities' discretion. en-us Thu, 15 Sep 2011 00:00:00 +0530 Wed, 24 Jun 2015 12:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170879 The Court dismissed the appeal, affirming the reduction of the redemption fine and personal penalty by the Commissioner (Appeals) as lawful and in accordance with the provisions of the Customs Act, 1962. The delays in filing the appeal were condoned, and the Court upheld the decision to reduce the penalties based on the absence of a high degree of mens rea. The Court emphasized that mens rea is not necessary for confiscation in cases of import policy violation and that penalty amounts are at the authorities' discretion. Case-Laws Customs Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170879