https://www.taxtmi.com/caselaws?id=48046 Redemption fine, confiscation, and penalty were challenged on the ground that they should follow automatically upon ineligible importation/sale. The HC held that, under the statutory scheme, redemption fine/confiscation and penal liability are premised on culpability; action is not automatic in the absence of mens rea. Relying on SC authorities holding that bona fide purchasers of imported goods without knowledge of violations cannot be penalised, the HC upheld the Tribunal's finding that certain respondents were bona fide purchasers and sustained the Tribunal's discretionary reduction of penalty for others. As no substantial question of law arose, the appeal was dismissed. en-us Thu, 07 Dec 2006 00:00:00 +0530 Fri, 26 Dec 2025 17:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48046 Redemption fine, confiscation, and penalty were challenged on the ground that they should follow automatically upon ineligible importation/sale. The HC held that, under the statutory scheme, redemption fine/confiscation and penal liability are premised on culpability; action is not automatic in the absence of mens rea. Relying on SC authorities holding that bona fide purchasers of imported goods without knowledge of violations cannot be penalised, the HC upheld the Tribunal's finding that certain respondents were bona fide purchasers and sustained the Tribunal's discretionary reduction of penalty for others. As no substantial question of law arose, the appeal was dismissed. Case-Laws Customs Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48046