COMMISSIONER OF CUSTOMS Vs. BANSAL INDUSTRIES

JUDGEMENT

(1.) THIS appeal is directed against the order of the second respondent, Customs Excise and Service Tax Appellate Tribunal, made in final order No.019 of 2004, dated 26.12.2003.

(2.) THE brief facts relevant for the disposal of the appeal are as under:-

(3.) IT is oft-repeatedly held that mens rea is not an essential ingredient for contravention of the provisions of a civil law. The Apex Court recently in CHAIRMAN, SEBI v. SHRIRAM MUTUAL FUND [(2006) 5 SCC 361] held as under:-