Bombay High Court Dismisses Revenue's Appeal in Customs Penalty Case — No Evidence of Mens Rea for Penalty Under Section 112 of Customs Act, 1962. CESTAT's finding that the master of the vessel was not liable for penalty as he was not aware of the illegal diesel sale was based on evidence and not perverse....
The Commissioner of Customs (Import) appealed against the CESTAT order which upheld the Commissioner's decision not to impose penalty on the master of the vessel 'Sea Bulk Toota' under Section 112 of ...




