2002 (1) TMI 345

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....lant. Shri Swantantar Kumar, JDR, for the Respondent. [Order]. -  The appellants filed these appeals against the adjudication order passed by the Commissioner of Customs whereby the penalties were imposed on the appellants. 2. Brief facts of the case are as under : Air India Flight No. AI-311 on 1-8-1998 arrived from Hong Kong at the I.G.I. Airport, New Delhi. The Customs ....

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....appellants. 7. Heard both sides. 8. The contention of the appellants is that there is no mens rea on the part of the appellants for contravening the provisions of Customs Act. The documents, in respect of goods in question, were wrongly delivered to M/s. Jardine Air Service agent of Air India instead of being delivered to the new agents M/s. Ogden Aviation. Due to this mistake, the....

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....ore, they are liable for penal action. 12. The Commissioner in the impugned order specifically held that in this case the importers of the goods are genuine and bona fide and released the goods. In the order portion, the Commissioner held as under : "In the instant case, no direct evidence is available against the importers which would indicate their culpability in wrongful importation ....