Proving Intent Essential for Penalties in Customs Cases; Convictions Shouldn't Rely on Assumptions or Doubts.

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....Levy of penalty - existence of mens rea or not - The orders merely proceed on speculations as it uses the terms like ‘the appellant must have experience’ or ‘must have been aware’. No penalty or conviction can be based merely on speculations. There has to be some role assigned to that person corroborated by some concrete evidence on record. In my view no one can be penalised merely on the basis of speculations/doubt. - AT....