Excess goods not clandestine removal – non accountal of the ...
Excess Goods Without Intent to Conceal Do Not Trigger Penalties Due to Lack of Required Mens Rea.
December 20, 2013
Case Laws Central Excise AT
Excess goods not clandestine removal – non accountal of the goods, which are not meant for clandestine removal would not attract penal provisions, inasmuch as mens rea for imposition of penalty is required - AT
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