2007 (3) TMI 516

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....Member (J)]. - This appeal is by a steamer agent who is aggrieved by imposition of penalty of Rs. 50,000/- under Section 112(a) of the Customs Act by the Commissioner. 2. On 26-4-2000, Customs authorities had seized timber (valued at Rs. 1,33,03,894/-), pulses (valued at Rs. 5,09,61,955), whisky (made in Myanmar) and other miscellaneous goods (totally valued at Rs. 1,42,600/-) from the ves....

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....eal. 3. Learned Counsel submitted that any mens rea was not found against the appellant and that, even according to the Commissioner, the non-declaration of goods by them was due to negligence. In the circumstances, no penalty was liable to be imposed on the appellant under Section 112 of the Customs Act. Learned Counsel relied on the apex court's judgment in Hindustan Steel Ltd. v. State of....