https://www.taxtmi.com/caselaws?id=48046 Confiscation and redemption fine under the Customs Act, 1962 were not held to follow automatically in the absence of mens rea, particularly where the Tribunal had found the purchasers to be bona fide and without knowledge of the seller's ineligibility. The Court noted that the existing judicial view did not support penalty against a purchaser of imported goods who lacked knowledge of the violation. On that factual and legal basis, no referable question of law was shown to arise, and the petition 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 Confiscation and redemption fine under the Customs Act, 1962 were not held to follow automatically in the absence of mens rea, particularly where the Tribunal had found the purchasers to be bona fide and without knowledge of the seller's ineligibility. The Court noted that the existing judicial view did not support penalty against a purchaser of imported goods who lacked knowledge of the violation. On that factual and legal basis, no referable question of law was shown to arise, and the petition was dismissed. Case-Laws Customs Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48046