https://www.taxtmi.com/caselaws?id=386584 Penalty for alleged misuse of an additional import licence could not be sustained where the record showed no material linking the petitioner to the letter of authority, the revalidation request, or the import of the canalised goods. The Court found that the letter of authority holder, not the petitioner, had sought revalidation and imported the goods, and there was no evidence that the import was at the petitioner's instance. In the absence of such linkage, the essential ingredient of mens rea was not established. Penalty was held impermissible for a merely technical or venial breach, and the penalty orders were set aside. en-us Fri, 27 Sep 2019 00:00:00 +0530 Mon, 06 Jan 2020 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386584 Penalty for alleged misuse of an additional import licence could not be sustained where the record showed no material linking the petitioner to the letter of authority, the revalidation request, or the import of the canalised goods. The Court found that the letter of authority holder, not the petitioner, had sought revalidation and imported the goods, and there was no evidence that the import was at the petitioner's instance. In the absence of such linkage, the essential ingredient of mens rea was not established. Penalty was held impermissible for a merely technical or venial breach, and the penalty orders were set aside. Case-Laws Customs Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386584