Tribunal Overturns Penalty on Customs Agent for Loading Without Export Order; Mens Rea Requirement Not Met.

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....Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal emphasized that prior knowledge of the offending goods and mens rea is required for invoking section 114(iii). The case law cited by the department did not support their position in the absence of mens rea. - The Tribunal concluded that there was no act of omission or commission on the part of the Appellant that rendered the goods liable for confiscation under section 113(g). The penalty imposed was not justified.....