https://www.taxtmi.com/caselaws?id=395946 Prior consignments of aluminium scrap that had been physically examined and cleared could not support a duty demand or penalties merely on the basis of an email and untested statements; the documentary customs record prevailed, and the past-consignment allegations were set aside. By contrast, concealment of cigarettes in a live consignment justified confiscation, as proof of mens rea was unnecessary once concealment and misdeclaration were established. However, the monetary consequences were found excessive on the facts, so the redemption fine and penalty were reduced. Penalties under sections 114AA and 117 were also set aside where they were tied to the failed past-consignment case or lacked separate reliable support. en-us Fri, 12 Jun 2020 00:00:00 +0530 Sat, 21 Nov 2020 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395946 Prior consignments of aluminium scrap that had been physically examined and cleared could not support a duty demand or penalties merely on the basis of an email and untested statements; the documentary customs record prevailed, and the past-consignment allegations were set aside. By contrast, concealment of cigarettes in a live consignment justified confiscation, as proof of mens rea was unnecessary once concealment and misdeclaration were established. However, the monetary consequences were found excessive on the facts, so the redemption fine and penalty were reduced. Penalties under sections 114AA and 117 were also set aside where they were tied to the failed past-consignment case or lacked separate reliable support. Case-Laws Customs Fri, 12 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395946