No penalty in case of commission of illegal act without mens rea

Last updated: 14 July 2023
Quick Summary
The Delhi High Court has ruled that a penalty cannot be imposed under Section 112(a) of the Customs Act if there's no evidence that the individual knew they were facilitating the import of prohibited goods. The court emphasised that 'mens rea', or a guilty mind, is a necessary element for such penalties. Imposing penalties without this intent could unfairly penalise individuals for innocent actions.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in Rajeev Khatri v. Commissioner of Customs [(Export) (CUSAA 3/2021 & CM APPL. 5517/2021 dated July 4, 2023)] set aside the penalty order passed under Section 112(a) of the Customs Act, 1962 ("the Customs Act") and held that assessee cannot be penalized for abetting the illegal import as there is no evidence that assessee has knowledge of the import of prohibited goods.

Citation :
(Export) (CUSAA 3/2021 & CM APPL. 5517/2021 dated July 4, 2023)

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in Custom
Views : 407
Share Report Abuse
Comments


Recent Judgments :

  1. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  2. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  3. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  4. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  5. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  6. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  7. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  8. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
  9. ITAT Jodhpur: AO Allows ₹2.61 Crore Deduction under Sections 54EC and 54F; Assessee's Appeal Dismissed as Infructuous
  10. CESTAT Revokes Suspension of Customs Broker Licence for Non-Compliance with Mandatory 15-Day Hearing Requirement

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member DHANASHRI KARMARKAR DHANASHRI KARMARKAR Pro Member KayOne ConsultingKayOne ConsultingPro Member AGNIHOTRAM RAM NARAYANAAGNIHOTRAM RAM NARAYANAPro Member NISHANT SIPANINISHANT SIPANIPro Member Amar HiroAmar Hiro
Subscribe to Pro
Join an elite circle of professionals

Browse by Category