https://www.taxtmi.com/caselaws?id=383272 The Tribunal allowed the appeal, setting aside the penalty imposed on the appellant under Section 114 of the Customs Act. The appellant, a dealer/trader in stones, was found to have acted in good faith and without knowledge of the smuggling of red sanders. The lack of mens rea and the statements of customs officials supported the conclusion that the appellant had not knowingly facilitated the smuggling. The appellant was granted consequential benefits in accordance with the law. en-us Wed, 17 Jul 2019 00:00:00 +0530 Sat, 20 Jul 2019 08:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383272 The Tribunal allowed the appeal, setting aside the penalty imposed on the appellant under Section 114 of the Customs Act. The appellant, a dealer/trader in stones, was found to have acted in good faith and without knowledge of the smuggling of red sanders. The lack of mens rea and the statements of customs officials supported the conclusion that the appellant had not knowingly facilitated the smuggling. The appellant was granted consequential benefits in accordance with the law. Case-Laws Customs Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383272