Absence of Mensrea: Penalty Set Aside in Red Sanders Export Case

Chandan Chatterjee Vs Commissioner of Customs (Port) (CESTAT Kolkata) Introduction: Chandan Chatterjee, a partner at M/s. Shuvam Enterprises, challenges a penalty imposed by the Commissioner of Customs (Port) for an attempted export of 19650 kg Red Sanders. The case revolves around violations of the Foreign Trade Policy 2009-2014. Detailed Analysis: The Tribunal acknowledges Chatterjee’s prior issues under the Custom Brokers Licensing Regulations, which were resolved. The penalty in question pertains to Section 124 of the Customs Act and Section 114(i), imposing a penalty not exceeding t...