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1 - 7 of 7 (0.18 seconds)Section 112 in The Customs Act, 1962 [Entire Act]
Akbar Badrudin Jiwani vs Collector Of Customs, Bombay on 14 February, 1990
In the case of
Akbar Badmddin Jiwani v. Collector of Customs, reported in 1990 (47) E.L.T. 161
, the Honourable Supreme Court has observed that discretion to impose penalty must be exercised judicially since penalty is ordinarily imposable when a party acts deliberately in defiance of law or is guilty of contumacious or dishonest conduct. Para 59 of the said judgment is reproduced below :-
Madhusudan Gordhandas And Co. vs Collector Of Customs on 20 February, 1987
Shama Engine Valves Ltd., Bombay v. Collector of Customs, Bombay
and
Madhusudan Gordhandas & Co. v. Collector of Customs, Bombay
wherein it has been held that in imposing penalty the requisite mens rea has to be established.
Hindustan Steel Ltd vs State Of Orissa on 4 August, 1969
It has also been observed in
Hindustan Steel Ltd. v. State of Orissa -1978 (2) E.L.T. (J 159) (S.C.)
by this Court that :-
Section 46 in The Customs Act, 1962 [Entire Act]
Shama Engine Valves Ltd. vs Collector Of Customs on 31 August, 1988
Shama Engine Valves Ltd., Bombay v. Collector of Customs, Bombay
and
Madhusudan Gordhandas & Co. v. Collector of Customs, Bombay
wherein it has been held that in imposing penalty the requisite mens rea has to be established.
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