https://www.taxtmi.com/caselaws?id=53682 Imported drugs that failed the prescribed Pharmacopoeia grade were held liable to confiscation under the applicable import restriction. Penalty was not sustained because the record did not show conscious breach or deliberate intention by the importers, and they were given the benefit of doubt on mens rea. Redemption fine was also found excessive in the absence of any likely profit on re-export and was reduced to a token amount. The liability of the goods to confiscation remained undisturbed, while relief was granted only on penalty and the quantum of redemption fine. en-us Thu, 02 Sep 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53682 Imported drugs that failed the prescribed Pharmacopoeia grade were held liable to confiscation under the applicable import restriction. Penalty was not sustained because the record did not show conscious breach or deliberate intention by the importers, and they were given the benefit of doubt on mens rea. Redemption fine was also found excessive in the absence of any likely profit on re-export and was reduced to a token amount. The liability of the goods to confiscation remained undisturbed, while relief was granted only on penalty and the quantum of redemption fine. Case-Laws Customs Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53682