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


Last updated: 14 July 2023

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)

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Bimal Jain
Published in Custom
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