https://www.taxtmi.com/caselaws?id=387943 The High Court dismissed the appellants' challenge to the constitutional validity of DGFT Notification No. 39(RE-2007)/2004-2009, reinstating the prohibition on importing palm oil at the Cochin port. The court found the appellants violated the prohibition, leading to the confiscation of goods. Penalties were imposed under Section 112(a) of the Customs Act, despite the absence of mens rea, as the appellants failed to provide sufficient evidence. Additionally, redemption fines were imposed on the appellants for non-imposition in lieu of confiscation, emphasizing compliance with statutory notifications and the imposition of penalties without proving criminal intent. en-us Mon, 04 Nov 2019 00:00:00 +0530 Tue, 05 Nov 2019 15:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387943 The High Court dismissed the appellants' challenge to the constitutional validity of DGFT Notification No. 39(RE-2007)/2004-2009, reinstating the prohibition on importing palm oil at the Cochin port. The court found the appellants violated the prohibition, leading to the confiscation of goods. Penalties were imposed under Section 112(a) of the Customs Act, despite the absence of mens rea, as the appellants failed to provide sufficient evidence. Additionally, redemption fines were imposed on the appellants for non-imposition in lieu of confiscation, emphasizing compliance with statutory notifications and the imposition of penalties without proving criminal intent. Case-Laws Customs Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387943