https://www.taxtmi.com/caselaws?id=270133 The appeals were dismissed, upholding the penalty imposition of Rs. 25,000 each on both appellants for unauthorized importation of restricted items using an IE code. The presiding member found no grounds to reduce the penalties, considering the gravity of the offense and lack of mitigating factors. The appellants' arguments of absence of mens rea were not accepted, and the penalties imposed by the Commissioner of Customs (Appeals) Cochin were upheld. 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 The appeals were dismissed, upholding the penalty imposition of Rs. 25,000 each on both appellants for unauthorized importation of restricted items using an IE code. The presiding member found no grounds to reduce the penalties, considering the gravity of the offense and lack of mitigating factors. The appellants' arguments of absence of mens rea were not accepted, and the penalties imposed by the Commissioner of Customs (Appeals) Cochin were upheld. Case-Laws Customs Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270133