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 clea

Please become a Premium member. If you are already a Premium member, login here to access the full content.