https://www.taxtmi.com/caselaws?id=462660 The appellant challenged a Rs. 500 penalty imposed by the Collector of Customs (Appeals), Bombay for a voucher lacking purchaser's signature in a gold ear ring transaction. CEGAT Bombay found the breach to be merely technical and trivial, noting that Gold Control Officers verified statutory records and physical stock without finding discrepancies. The Tribunal held that penal provisions require evidence of mala fide intent or mens rea, which was absent. The appeal was allowed, penalty set aside, and refund ordered if paid. en-us Mon, 08 Aug 1988 00:00:00 +0530 Tue, 08 Jul 2025 18:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462660 The appellant challenged a Rs. 500 penalty imposed by the Collector of Customs (Appeals), Bombay for a voucher lacking purchaser's signature in a gold ear ring transaction. CEGAT Bombay found the breach to be merely technical and trivial, noting that Gold Control Officers verified statutory records and physical stock without finding discrepancies. The Tribunal held that penal provisions require evidence of mala fide intent or mens rea, which was absent. The appeal was allowed, penalty set aside, and refund ordered if paid. Case-Laws Customs Mon, 08 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462660