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1 - 10 of 16 (0.03 seconds)Section 112 in The Customs Act, 1962 [Entire Act]
Section 111 in The Customs Act, 1962 [Entire Act]
Section 130 in The Customs Act, 1962 [Entire Act]
Section 468 in The Indian Penal Code, 1860 [Entire Act]
Section 471 in The Indian Penal Code, 1860 [Entire Act]
Section 9 in The Customs Act, 1962 [Entire Act]
Mr. N. K. Brahmachari, Managing Partner ... vs The Commissioner Of Customs, (Import) on 29 January, 2016
11. In respect of the show cause notice dated 08.07.2011, the imposition of
the penalty has been made under Section 112 (a) of the Act in respect of the
goods which have been held to be liable to be confiscated under Section 111
of the Act. Here, the imposition of the penalty on the CHA is founded on
the ground that he has abetted the offence. Though, for imposition of penalty
in respect of the cases falling under Section 112 (a) of the Act, mens rea
may not be required to be proved as condition precedent, however, when it
CUSAA 195/2019 Page 10 of 11
comes to imposition of the penalty on an abettor, it is necessary to show that
the said essential element/ ingredient is present. [Ref: Amritlakshmi
Machine Works v. The Commissioner of Customs (Import) 2016 SCC
OnLine Bom 66.]