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Issues involved: Appeal against the levy of penalty under Section 111 of the Customs Act, 1962 and the confiscation of goods.
Summary: The judgment pertains to a revision application transferred to the Tribunal as an appeal under Section 131B of the Customs Act, 1962. The Appellant argued that by producing Bills/Invoices for the seized goods, the onus of proving the source of goods was discharged, shifting the burden of proof to the Respondent. It was contended that the Revenue failed to establish the requisite mens rea for penalty imposition. The Appellant focused on the release of 19 sets of Main Thin Walled Engine Bearings, emphasizing the lack of findings regarding their confiscation under Section 111. Citing relevant case law, it was highlighted that penal proceedings require proof of mens rea. The Tribunal found that the orders did not establish mens rea or address the status of the 19 sets, leading to the unsustainable confiscation and penalty levy. Consequently, the appeal was allowed, the 19 sets were released, and the penalty on the Appellant was canceled.
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