https://www.taxtmi.com/highlights?id=49596 Imposition of penalty - As the licence is misused by the letter of authority holder, in the absence of mens rea which is an essential ingredient of the offence, the petitioner No.1 cannot be held liable to pay the penalty. en-us Thu, 03 Oct 2019 06:09:16 +0530 Thu, 03 Oct 2019 06:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49596 Imposition of penalty - As the licence is misused by the letter of authority holder, in the absence of mens rea which is an essential ingredient of the offence, the petitioner No.1 cannot be held liable to pay the penalty. Highlights Customs Thu, 03 Oct 2019 06:09:16 +0530 https://www.taxtmi.com/highlights?id=49596