CFS Avoids Penalty as No Criminal Intent Found in Fraudulent Customs Documents Case u/s 112A of Customs Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Imposition of penalty on container freight station (CFS) u/s 112A of Customs Act - clandestine removal by way of generating & producing bogus Custom documents - existence of mens rea or not - In absence of any statement bringing on record either knowledge of employee or of CFS, penalty under Section 112A does not get attracted - AT....