No Customs Penalty on CHA Without Clear Evidence of Abetment or Mala Fide Intent CESTAT Chennai

Satheesan B Menon Vs Principal Commissioner of Customs (CESTAT Chennai) These appeals arose from Order-in-Original No. 266/2016-AIR dated 30.03.2016 passed by the Principal Commissioner of Customs, Chennai-VII, pursuant to a Show Cause Notice dated 18.10.2013. The notice alleged that raw materials imported for pharmaceutical manufacturing were brought in without an import license or Assistant Drug Controller (ADC) clearance, in violation of the Drugs and Cosmetics Act, 1940. While the allegations covered 31 past consignments, confiscation was proposed only for two live consignments dated 02.04...