Mens Rea was not a precondition for imposing penalty u/s 117 of Customs Act

Principal Commissioner of Customs Vs Pigeon International (Karnataka High Court) Conclusion: Mens rea was not essential for penalty under Section 117, revocation of the courier license was unwarranted; penalties under both Section 117 of the Customs Act and Regulation 14 of the 2010 Regulations were validly imposed. Held: Assessee was granted permission to operate as an Authorised Courier at the International Courier Terminal of the Airport and Cargo Commissionerate. Assessee was engaged in the clearance of goods imported from overseas through its courier service on behalf of Indian importers/...