2008 (2) TMI 756

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.....K. Verma, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. -  These three appeals arising from three different identical orders being Adjudication Order Nos. 04, 05 & 06/COMMR/CUS/IND/04 dated 29-12-2004 passed by the Commissioner of Customs and Central Excise, Indore, were taken up together and are disposed of by this common order. 2. The dispute relates to i....

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....containers which were supposed to contain 21" pcs of 7776 glass panel really contained 19008 pcs. of 14" glass panel, while in the other containers instead of 19008 pcs. of 14" glass panel, as declared by the appellant, 7776 pcs. of 21" glass panel were found. The case of the appellant is that there was no mala fide intention to evade duty. It was a case of 'mix up' and mistake, if any, was due to....

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.... the contents by the suppliers and, therefore, no redemption fine or penalty should have been imposed. 4. As regards the other two appeals, it is the admitted position that as against the declaration of 7776 pcs. of 20" glass panel, 19008 pcs of 14" glass panel were found in the containers. It is not in dispute that the importation of more pcs. of 14" glass panel invites higher duty and, t....

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....ould be given the benefit of doubt and no redemption fine and/or penalty should be imposed. 5. Section 111 of the Customs Act does not admit of any element of mens rea and, therefore, for imposition of redemption fine or penalty, it is not necessary to establish mala fide and/or mens rea. We thus do not find any reason to take a view different from the one taken by the Commissioner so far ....