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TMI Blog2015 (4) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... hority set-aside the levy of duty but upheld imposition of redemption fine and penalty but reduced the same to ₹ 60,000/- and ₹ 15,000/- respectively. - Following decision of Commissioner of Customs (Export), Chennai vs. Bansal Industries [2006 (9) TMI 58 - HIGH COURT, MADRAS] - In view of the settled proposition of law, redemption fine and penalty are imposable. No other contrary case law of higher judicial forum has been brought to the notice of the Bench by the appellant. Further, first appellate authority has already extended substantial benefit to the appellant by setting aside the duty liability and by reducing the redemption fine and penalty - Decided against Assessee. - Appeal No. C/14205/2013 - Order No. A/10270/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Customs (Export), Chennai vs. Bansal Industries - [2007 (207) ELT 346 (Madras)] to argue that mens rea is not required for confiscation of offending goods and imposition of penalty under Section 111(m) and Section 112(a) of the Customs Act, 1962. Learned AR made the bench to go through Para 6 to 9 of the relied upon case law and emphasized that order passed by the first appellant is correct. 4. Heard both sides and perused the case records. Adjudicating authority under OIO No. KDL/AC/PS/1070/Gr.II/2013 dated 23-26.08.2013 demanded duty/ interest and imposed redemption fine of ₹ 1,15,000/- upon the appellant under Section 125(l) of the Customs Act, 1962. He also imposed a penalty of ₹ 35,000/- upon the appellant vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 SCC 361] held as under :- Mens rea is not an essential ingredient for contravention of the provisions of a civil Act. Unless the language of the statute indicates the need to establish the element of mesn rea, it is generally sufficient to prove that a default in complying with the statute has occurred and it is wholly unnecessary to ascertain whether such a violation was intentional or not. The breach of a civil obligation which attracts a penalty under the provisions of an Act would immediately attract the levy of penalty irrespective of the fact whether the contravention was made by the defaulter with any guilty intention or not. 8. Applying the above ratio to the facts of the case, we find that though the Tribunal has recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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