2017 (4) TMI 880 - SCH - Customs

Imposition of penalty - section 130 of CA, 1962 - mens rea - the decision in the case of M/s Kunal Travel (Cargo) Versus Commissioner of Customs & Central Excise 2016 (12) TMI 521 - ALLAHABAD HIGH COURT contested where there was a deliberate strategy to keep the basmati rice in the front of container in order to avoid the detection of the non-basmati rice which was sought to be taken out surreptitiously, and penalty was justified - Held that - there is no legal and valid ground for interference - SLP dismissed.

Summary

Title: Supreme Court dismisses Special Leave Petition

Judges: Ranjan Gogoi and Navin Sinha, JJ.

Petitioners' Counsel: Mr. Rupesh Kumar, Ms. Pankuri Shrivastava, Ms. Neelam Sharma

Decision: Special Leave Petition dismissed as no legal grounds for interference.