2013 (1) TMI 749

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....hole, DR, for the Respondent. ORDER The appellants are in appeal against the impugned order wherein the goods have been confiscated and allowed to be redeemed on payment of redemption fine and penalty of Rs. 2.5 lakhs has been imposed on them. 2. The facts of the case are that the appellant placed an order to their supplier for supplying "SS defective pipe, Grade 316 welded." The goo....

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....e goods and challenging the penalty imposed on them as the appellant are bona fide importer of the impugned goods. He submitted that as they have no intention to misdeclare the goods, therefore they cannot be penalised for their bona fide act. For this he placed reliance on the Shree Ganesh International v. CCE - 2004 (174) E.L.T. 171, Oriental Containers Ltd. - 2003 (157) E.L.T. 503, Kirti Sales ....

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....s and circumstances of the case, penalty on the appellant can be imposed or not. The ld. AR submitted that mens rea is not required to impose penalty. The ld. AR relied on the several case laws. The decision in Gujarat Travancore Agency - 1989 (42) E.L.T. 350 (S.C.) and UOI v. S. Ramakrishnan - 2010 (250) E.L.T. 499 (Mad.) are not applicable to this case as same has teen passed under the Income Ta....

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....he case of Pine Chemical Suppliers - 1993 (67) E.L.T. 25 (S.C.) also it was observed that the DRI found that the appellant has misdeclared the goods. Therefore all the case laws relied by the ld. AR are not relevant to the facts of this case as bona fide of all the appellant were in doubt. But in this case, when the appellant has specifically placed an order on their foreign supplier for specific ....