seeds in violation of the Plant Quarantine (Regulation of Import into India) Order, 2003. However, it is also a fact that the above said seeds were noticed by the Plant Quarantine authorities only during the test conducted by them. The appellant has pointed to the fact that as per the policy of the Government of China, export of tea seeds is prohibited and thus, the appellant has contended that they cannot be faulted for such violation noticed only after testing. Further, they have also referred to the Health Certificate and Phytosanitary Certificate issued by the Government of China, which clearly mention that such teas are fit for human consumption. Since the Plant Quarantine Authorities have noticed the seeds only upon testing and no mis-declaration as to the quantity and description of the goods have been found, I find force in the appellant’s submission that they cannot be held responsible for importation for the tea with seeds, in violation of Plant Quarantine (Regulation of Import into India) Order, 2003 in this case. The goods were allowed for re-export, which has been accepted by the appellant. Further, I do not find any intent or mens rea on the part of the appellant for the wilful importation of such goods. Thus, in the facts and circumstances of the case, I agree with the submission of the appellant that they cannot be faulted for not noticing the said seeds at the time of importation of the consignment in question for the purpose of imposition of penalty under the Act. Consequently, I hold that the penalty of Rs.2,15,000/imposed on the appellant under Section 112(a)(i) ibid. cannot be sustained.
