https://www.taxtmi.com/caselaws?id=341613 The court upheld the imposition of a penalty under Section 114 of the Customs Act against the appellant, a Container Freight Station (CFS) custodian. Despite the appellant's argument of lack of knowledge or involvement in the offense, the court emphasized the custodian's extensive responsibilities outlined in guidelines issued by the Central Board of Excise and Customs. The court ruled that mens rea is not essential for contraventions of civil law, affirming the custodian's liability for goods during transit. The appeal was dismissed, confirming the penalty imposition and underscoring the custodian's crucial role in import and export processes. en-us Mon, 10 Apr 2017 00:00:00 +0530 Mon, 13 Nov 2017 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341613 The court upheld the imposition of a penalty under Section 114 of the Customs Act against the appellant, a Container Freight Station (CFS) custodian. Despite the appellant's argument of lack of knowledge or involvement in the offense, the court emphasized the custodian's extensive responsibilities outlined in guidelines issued by the Central Board of Excise and Customs. The court ruled that mens rea is not essential for contraventions of civil law, affirming the custodian's liability for goods during transit. The appeal was dismissed, confirming the penalty imposition and underscoring the custodian's crucial role in import and export processes. Case-Laws Customs Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341613