https://www.taxtmi.com/caselaws?id=54438 The appellate tribunal set aside the penalties imposed on M/s. Soubhik Export Ltd. and their appointed Customs House Agent for loading goods at an unapproved place under the Customs Act, 1962. The tribunal found that the absence of mens rea, non-dutiable nature of the goods, and the Customs Authorities' supervision during export justified overturning the penalties. The judgment emphasized the lack of evidence implicating the parties in fraudulent intentions, leading to the appeal's success. en-us Wed, 04 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54438 The appellate tribunal set aside the penalties imposed on M/s. Soubhik Export Ltd. and their appointed Customs House Agent for loading goods at an unapproved place under the Customs Act, 1962. The tribunal found that the absence of mens rea, non-dutiable nature of the goods, and the Customs Authorities' supervision during export justified overturning the penalties. The judgment emphasized the lack of evidence implicating the parties in fraudulent intentions, leading to the appeal's success. Case-Laws Customs Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54438