https://www.taxtmi.com/caselaws?id=752577 CESTAT Ahmedabad allowed appeal against penalty u/s 114(i) imposed on CHA for unauthorized loading of carbon black container without LEO. The tribunal held that invoking section 114 requires prior knowledge of offending goods and mens rea. Relying on Gujarat HC decision in Anchor Logistics v/s. C.C., CESTAT ruled penalty cannot be imposed without establishing these elements. Appeal was allowed with consequential relief, setting aside the penalty imposed for breach of sections 34, 40 read with 51 of Customs Act, 1962. en-us Fri, 03 May 2024 00:00:00 +0530 Tue, 14 May 2024 01:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752577 CESTAT Ahmedabad allowed appeal against penalty u/s 114(i) imposed on CHA for unauthorized loading of carbon black container without LEO. The tribunal held that invoking section 114 requires prior knowledge of offending goods and mens rea. Relying on Gujarat HC decision in Anchor Logistics v/s. C.C., CESTAT ruled penalty cannot be imposed without establishing these elements. Appeal was allowed with consequential relief, setting aside the penalty imposed for breach of sections 34, 40 read with 51 of Customs Act, 1962. Case-Laws Customs Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752577