Penalty u/s. 114 of Customs Act impermissible in absence of proof of mens rea

J Uthaman Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that penalty under section 114 of the Customs Act not sustained in absence of proof of mens rea since establishing mens-rea is also a prerequisite to attribute attempt. Accordingly, penalty imposed is deleted. Facts- Laxmi Fabrics, a proprietorship firm who had declared themselves as a manufacturer exporter is engaged in import of raw silk yarn and plain silk fabrics and in export of printed silk fabrics / made-ups. Laxmi Fabrics obtained advanced authorisation or Duty Exemption Entitlement Certificate (DEEC) and Duty F...