https://www.taxtmi.com/caselaws?id=53132 The Tribunal upheld the confiscation of goods valued at Rs. 41,02,850 under the Customs Act, as the appellants failed to prove legal importation. However, it set aside the penalties imposed on the appellants, finding no evidence of mens rea or knowledge of smuggling. The appeals were partially allowed, confirming confiscation but dismissing penalties. en-us Mon, 14 Jun 2004 00:00:00 +0530 Fri, 14 Jun 2024 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53132 The Tribunal upheld the confiscation of goods valued at Rs. 41,02,850 under the Customs Act, as the appellants failed to prove legal importation. However, it set aside the penalties imposed on the appellants, finding no evidence of mens rea or knowledge of smuggling. The appeals were partially allowed, confirming confiscation but dismissing penalties. Case-Laws Customs Mon, 14 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53132