Section 112(b)(ii) of Customs Act – Mens rea important for imposing penalty

Ajay Sarawagi Vs Commissioner of Customs (Preventive), Shillong (CESTAT Kolkata) CESTAT find that Section 112(b) of the Customs Act, 1962 is not applicable to the facts of the present case because records show that the Appellant had never acquired possession or in any way was connected with the activities mentioned in the Section or in any manner dealing with any goods which the Appellant knew or had reason to believe are liable to confiscation. It is now well established that mens rea is an important ingredient for imposing penalty on the persons enumerated in Section 112(b) of the Customs Ac...