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2009 (8) TMI 477 - HC - CustomsEXIM- empty oxygen gas cylinders imported under licence for import of spares for artificial respiratory system. Department contending that import of seamless steel cylinders made without licence. Artificial respiratory system covered under S.No. 90.18 of import (control) order, 1950. oxygen cylinders bought and sold in market as separate apparatus and equipment. Held that- petition against order holding imports as not legal, dismissed. Bank guarantee encashable. penalty imposed and Exports (Control) Act, 1947 assailed as without jurisdiction as goods cleared by Customs. Imposition of penalty or punishment under Custom Act 1962, not absolve default under the imports and exports control Act, 1947. held that- penalty under Customs Act, 1962 not prevents authorities under any other law from imposition penalty for violation of Act by some person. Jurisdiction not lacking for imposing penalty under the act. penalty under section 4(j) of Import and Export Control Act, 1947 is civil liability and not punishable by a criminal Court Means rea not required for penalty under section 4(i) of the Act.
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