https://www.taxtmi.com/caselaws?id=40779 Confiscation of fabrics and the tempo used for transporting non-duty paid goods was upheld as legally sustainable because the admitted lapses and surrounding circumstances showed deliberate clearances and an attempt to evade duty. The redemption fines and penalty were found not excessive, and confiscation of fabrics used to conceal or camouflage duty-paid goods was also justified. Mens rea was noted as relevant only for a personal penalty, but no such personal penalty had been imposed. en-us Thu, 13 Mar 1980 00:00:00 +0530 Fri, 14 May 2010 16:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40779 Confiscation of fabrics and the tempo used for transporting non-duty paid goods was upheld as legally sustainable because the admitted lapses and surrounding circumstances showed deliberate clearances and an attempt to evade duty. The redemption fines and penalty were found not excessive, and confiscation of fabrics used to conceal or camouflage duty-paid goods was also justified. Mens rea was noted as relevant only for a personal penalty, but no such personal penalty had been imposed. Case-Laws Central Excise Thu, 13 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40779