2016 (6) TMI 222

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..... . Veerabhadra Reddy, JC (AR) ORDER There is no objection of Revenue for amendment of cause title which should be read as  M/s. Vedanta Ltd.  instead of M/s. Sesa Sterlite Ltd. Prayer is allowed. Miscellaneous application is disposed of accordingly. 2. Learned counsel also says that it is finding of the learned authority below that there was no mens rea involved in the case. In one of .....

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..... Anything not declared to customs no doubt is circumscribed by intention. The authority did not deal with the circumstances thoroughly as to how the benefit of doubt should go to the importer. He has not at all examined thoroughly the purchase order of the appellant to understand what was the goods ordered and terms of import. But he has recorded that two purchase orders made the export to reach In .....

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