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2000 (2) TMI 89 - SC - CustomsWhether it is necessary that the publication of notification should be proved to have been brought to the knowledge of the accused? Whether or not mens rea? Held that:- The case at hand is one where through the writ petition filed by the respondent before the High Court the liability to pay customs duty at the rate of 25 per cent. of the value of the goods was sought to be avoided and the goods were sought to be released from detention of the customs authorities. In such a case the publication of notification in the Government Gazette in the manner contemplated by section 25(1) of the Customs Act would be enough to import the liability to pay customs duty without regard to the enquiry into the fact whether the notification had actually come to the knowledge of the importer or not. It is not the respondent's case that the relevant Gazette has been published ante-dated. What will be the impact of publication in the Government Gazette though the Gazette in spite of having been published was not available to be seen by the persons affected when criminal consequences are sought to be inflicted---is a question which should in my opinion be left open to be gone into in an appropriate case. Non-availability of the Gazette carrying the notification may provide foundation for a defence plea of innocence where mens rea is an ingredient of offence committed by breach of notification. Where mens rea is not an ingredient, want of circulation of the Gazette may still be a reason for leniency in punishment. These are the questions which need to be left open.
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