Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]

By Kalyani B. Nair - On September 2, 2023 9:00 am - 2 mins read

Mens Rea - Customs Act - CESTAT Imposes Penalty - CHA on Aiding Export of Red Sanders Wood Pillars and Top - TAXSCAN

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mens rea is not an ingredient of Section 114 Customs Act and imposed a penalty of Rs 50,000 on Custom House Agent (CHA) on aiding export of Red Sanders wood pillars and tops. On the basis of specific intelligence received,…

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