https://www.taxtmi.com/caselaws?id=350343 Penalty under the Customs Act could not be sustained against a person where the record failed to establish his culpable involvement in the import or clearance of the goods. The appellant's appointment as director was subsequent to the import, and there was no evidence showing participation in the company's affairs at the relevant time or any material supporting mens rea. The penalty was therefore held unsustainable and set aside for want of evidence linking him to the alleged customs contravention. en-us Thu, 31 Aug 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350343 Penalty under the Customs Act could not be sustained against a person where the record failed to establish his culpable involvement in the import or clearance of the goods. The appellant's appointment as director was subsequent to the import, and there was no evidence showing participation in the company's affairs at the relevant time or any material supporting mens rea. The penalty was therefore held unsustainable and set aside for want of evidence linking him to the alleged customs contravention. Case-Laws Customs Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350343