https://www.taxtmi.com/caselaws?id=270133 Penalty for facilitating the concealed import of restricted goods and fabrication of invoices was upheld where the appellants had enabled the transaction by allowing use of an IE code and office premises. The concealed consignments contained air pistols and air rifles hidden in cartons of declared goods, and the use of the appellants' office for invoice fabrication showed sufficient involvement in the import scheme. A plea for leniency based on absence of mens rea was rejected because of the seriousness of the violation and the absence of any redeeming factor warranting reduction of penalty. en-us Thu, 13 Aug 2015 00:00:00 +0530 Tue, 29 Dec 2015 19:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270133 Penalty for facilitating the concealed import of restricted goods and fabrication of invoices was upheld where the appellants had enabled the transaction by allowing use of an IE code and office premises. The concealed consignments contained air pistols and air rifles hidden in cartons of declared goods, and the use of the appellants' office for invoice fabrication showed sufficient involvement in the import scheme. A plea for leniency based on absence of mens rea was rejected because of the seriousness of the violation and the absence of any redeeming factor warranting reduction of penalty. Case-Laws Customs Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270133