9911796707
TMI Blog1983 (3) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... Technical Member]. - This is a revision application to the Government of India which has been transferred to the Tribunal and heard as an appeal pursuant to Section 131B of the Customs Act, 1962. 2. The learned counsel for the Appellant, Shri M. Ganesan, submitted in the course of his arguments that - (a) The appellant produced Bills/Invoices on 25-6-1976 in respect of the goods which were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rested with the Revenue; (g) the Revenue has failed to establish the requisite mens rea altogether; and (h) in any view of the matter, the Appellant is concerned only with the release of 19 sets of Main Thin Walled Engine Bearings from confiscation and there is no finding at all in the orders of the Adjudication Officer as well as the Appellate Collector that these 19 sets have been acquire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are criminal and penal in character. It is also a fundamental principle of criminal jurisprudence that the requisite mens rea has to be proved before the Appellant could have been visited with a penalty. 6. A perusal of the orders of the Adjudication Officer as well as the Appellate Collector would reveal that they had altogether failed to reveal that the requisite mens rea had been establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962. In fact, the orders did not deal with the said 19 sets at all nor did they discuss the mens rea anywhere. 8. In the premises, keeping in view the case law cited, we have no doubt, whatsoever, that the confiscation of the 19 sets as well as the levy of the penalty on the Appellant was unsustainable. We accordingly allow the appeal, order the release of the 19 sets of Main Thin Walled En ..... X X X X Extracts X X X X X X X X Extracts X X X X
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