https://www.taxtmi.com/caselaws?id=789250 Import of tea consignment containing viable seeds, detected by Plant Quarantine Authorities, was treated as not warranting penalty under customs law where the goods were not misdeclared as to quantity or description and were imported for processing and re-export under advance authorization. The importer relied on certificates stating the tea was fit for human consumption and on the asserted prohibition on export of tea seeds from the exporting country. On those facts, the absence of wilful intention and mens rea was found fatal to penal action under Section 112(a)(i) of the Customs Act, 1962, and the penalty was set aside. en-us Fri, 20 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789250 Import of tea consignment containing viable seeds, detected by Plant Quarantine Authorities, was treated as not warranting penalty under customs law where the goods were not misdeclared as to quantity or description and were imported for processing and re-export under advance authorization. The importer relied on certificates stating the tea was fit for human consumption and on the asserted prohibition on export of tea seeds from the exporting country. On those facts, the absence of wilful intention and mens rea was found fatal to penal action under Section 112(a)(i) of the Customs Act, 1962, and the penalty was set aside. Case-Laws Customs Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789250