Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Confiscation Not Warranted for Procedural BIS Violation Without Mens Rea | Customs Act Section 111(d) : Customs, Excise and Service Tax Appellate Tribunal
CETAT holds that confiscation under Section 111(d) of Customs Act is unjustified for procedural BIS registration lapse absent mens rea, setting a precedent for proportionality in enforcement.