Imposition of penalty u/s 112(a) on an abettor without any mens rea is unsustainable

Rajeev Khatri Vs Commissioner of Customs (Export) (Delhi High Court) Delhi High Court held that imposition of penalty u/s 112(a) of the Customs Act, 1962 on an abettor without any mens rea is unsustainable and liable to be set aside. Facts- The appellant is a G-Card holder of M/s GND Cargo Movers, a person licenced to as a Customs Broker within the meaning of Regulation 2(d) of the Customs Broker Licensing Regulations, 2018 (‘CBLR’). The appellant had filed the Bill of Entry for import of certain goods that were found to be liable for confiscation. The Adjudicating Authority had found that...