Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.

Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing. https://www.taxtmi.com/highlights?id=98476 Penalty under Section 112(a)(i) could not be sustained where tea was imported bona fide for processing and re-export, supported by health and phytosanitary certificates, and there was no misdeclaration in quantity or description. The viable seeds were detected only on testing by Plant Quarantine authorities, and the Tribunal found no wilful intent or mens rea to import prohibited goods. On that basis, the penalty was set aside and the appeal allowed. en-us Mon, 06 Apr 2026 08:51:45 +0530 Mon, 06 Apr 2026 08:51:47 +0530 TaxTMI RSS Generator Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing. https://www.taxtmi.com/highlights?id=98476 Penalty under Section 112(a)(i) could not be sustained where tea was imported bona fide for processing and re-export, supported by health and phytosanitary certificates, and there was no misdeclaration in quantity or description. The viable seeds were detected only on testing by Plant Quarantine authorities, and the Tribunal found no wilful intent or mens rea to import prohibited goods. On that basis, the penalty was set aside and the appeal allowed. Highlights Customs Mon, 06 Apr 2026 08:51:45 +0530 https://www.taxtmi.com/highlights?id=98476