https://www.taxtmi.com/highlights?id=72940 Levy of penalty - there is no mens rea or any premediated thought in non-complying with the statutory requirements, as no duty was actually payable upon import, being exempted goods. Thus, under the circumstances, imposition of penalty on any of the appellants would be unduly harsh and not in proportion to the nature of omission/offence particularly when no mens rea can be imputed on part of any of the parties concerned. - AT en-us Tue, 07 Nov 2023 08:54:02 +0530 Tue, 07 Nov 2023 08:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72940 Levy of penalty - there is no mens rea or any premediated thought in non-complying with the statutory requirements, as no duty was actually payable upon import, being exempted goods. Thus, under the circumstances, imposition of penalty on any of the appellants would be unduly harsh and not in proportion to the nature of omission/offence particularly when no mens rea can be imputed on part of any of the parties concerned. - AT Highlights Customs Tue, 07 Nov 2023 08:54:02 +0530 https://www.taxtmi.com/highlights?id=72940