1983 (3) TMI 295

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.... ORDER [Order per : I.J. Rao, Technical Member]. - This is a revision application to the Government of India which has been transferred to the Tribunal and heard as an appeal pursuant to Section 131B of the Customs Act, 1962. 2. The learned counsel for the Appellant, Shri M. Ganesan, submitted in the course of his arguments that - (a) The appellant produced Bills/Invoices on 25-6-1976 in respe....

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.... the ingredients rested with the Revenue; (g) the Revenue has failed to establish the requisite mens rea altogether; and (h) in any view of the matter, the Appellant is concerned only with the release of 19 sets of Main Thin Walled Engine Bearings from confiscation and there is no finding at all in the orders of the Adjudication Officer as well as the Appellate Collector that these 19 sets have ....

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....ceedings relating to the levy of penalty are criminal and penal in character. It is also a fundamental principle of criminal jurisprudence that the requisite mens rea has to be proved before the Appellant could have been visited with a penalty. 6. A perusal of the orders of the Adjudication Officer as well as the Appellate Collector would reveal that they had altogether failed to reveal that....