2000 (1) TMI 429

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.... [Order per : S.L. Peeran, Member (J)]. - The appellant was charged on the offence having concerned himself with M/s. Marshall Impex and its proprietor Shri K. R. Thanna in importing 58 packages of ball and roller bearings of SKF brand in terms of Bill of Entry No. 17486, dated 30-4-1993 under Section 111 (m) of the Customs Act . The appellant had been imposed with a penalty of Rs. l lakh under....

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....mely Shri K.R. Thanna was also set aside. It is his contention that the Tribunal has given a categorical finding about the bona fide of M/s. Marshall Impex and has exonerated them by holding that they were innocent and that the department had not established mens rea in the case. It is pleaded that when the main appellant and the proprietor has been exonerated on this aspect, and that the departme....

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....y examined and the Commissioner having examined that role, imposition of penalty is sustainable. 5. On careful consideration of the submissions, we notice from the Tribunal final order noted above in M/s. Marshall Impex case that the Tribunal has clearly exonerated Marshall Impex and given a finding that they were innocent and no mens rea had been established as seen from paras 21 and 22 o....

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....verified by DRI officials as admitted in the impugned order itself. The plea now taken by M/s. Marshall Impex is in consonance with their innocence and no mens rea is established. 22. In the facts and circumstances available as well as the documents produced by the appellant the only conclusion is that this is a mistaken supply and if that is so, it cannot be that there was any mens rea on....