https://www.taxtmi.com/caselaws?id=437214 The Tribunal allowed Appeal No. C/736/2007 and partially allowed Appeal No. C/192/2008. In both cases, the Tribunal emphasized the lack of mens rea and the need for penalties to be proportionate to the offense. The penalty under Section 114 A was set aside due to the absence of a duty evasion demand. The Tribunal adjusted the redemption fine and penalties, highlighting the importance of compliance with quality standards while acknowledging the minimal discrepancies and regularity in the importer's actions. en-us Fri, 28 Apr 2023 00:00:00 +0530 Thu, 16 Nov 2023 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437214 The Tribunal allowed Appeal No. C/736/2007 and partially allowed Appeal No. C/192/2008. In both cases, the Tribunal emphasized the lack of mens rea and the need for penalties to be proportionate to the offense. The penalty under Section 114 A was set aside due to the absence of a duty evasion demand. The Tribunal adjusted the redemption fine and penalties, highlighting the importance of compliance with quality standards while acknowledging the minimal discrepancies and regularity in the importer's actions. Case-Laws Customs Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437214