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2021 (7) TMI 1199 - AT - CustomsImposition of penalty - section 112(b) of Customs Act - smuggling - diamonds - existence of mens rea or not - reasons to believe - HELD THAT:- Perusal of the said provisions clearly reveals that the penalty under the said provisions can be imposed wherever there is an element of mensrea or conscious knowledge, which is a sine qua non for imposition of penalty. This is evident from a plain reading of Sections 112(b) of Customs Act, 1962 which uses the expressions “which he knows or has reason to believe are liable to confiscation under Section 111”. The facts of the case in hand do not reveal any such element of mensrea or conscious knowledge qua these appellants. The active role of these Appellant, do not justify imposition of heavy penalty under Section 112(b) of Customs Act 1962 - The DRI investigation has not brought any such evidence except retracted confessional statements to show that Appellants have smuggled rough diamonds into India in the night of 12/13-04-2011. The quantum of penalty is reduced - appeal allowed in part.
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