https://www.taxtmi.com/caselaws?id=442267 The tribunal upheld the penalty imposed on the Custom House Agent for involvement in the attempted illegal export of Red Sanders, reducing it to Rs.50,000 from the original Rs.2,00,000. The appellant's argument of lack of knowledge or intention to abet the export was rejected, emphasizing the agent's role in facilitating the illegal export attempt. The tribunal clarified that mens rea is not required for penalties under Section 114 of the Customs Act, citing relevant case law. The decision highlighted the agent's responsibility and affirmed that deliberate or negligent actions must be addressed firmly. en-us Thu, 24 Aug 2023 00:00:00 +0530 Sun, 27 Aug 2023 22:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442267 The tribunal upheld the penalty imposed on the Custom House Agent for involvement in the attempted illegal export of Red Sanders, reducing it to Rs.50,000 from the original Rs.2,00,000. The appellant's argument of lack of knowledge or intention to abet the export was rejected, emphasizing the agent's role in facilitating the illegal export attempt. The tribunal clarified that mens rea is not required for penalties under Section 114 of the Customs Act, citing relevant case law. The decision highlighted the agent's responsibility and affirmed that deliberate or negligent actions must be addressed firmly. Case-Laws Customs Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442267