1998 (11) TMI 179

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....atter is listed for admission of appeal filed by revenue. The issue involved is whether penalty is imposable on respondents M/s. Timetech Enterprises Pvt. Ltd. as they had imported goods without specific import licence. 2. Shri T.A. Arunachalam, learned JDR, submitted that the respondents had imported one Oakwood Laminator which was classified by them under Heading 84.65 of the Customs Tarif....

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....ppliers v. Collector of Customs reported in 1993 (67) E.L.T. 25 (S.C.) in which it was held that the question of mens rea is not relevant for quantum of liability of penalty under Section 112 of the Act. 3. After considering the submissions of the learned DR, I observed that the Commissioner (Appeals) while setting aside the penalty had relied upon the decision of the Supreme Court in the ca....