No penalty for mere technical or venial breach of Law: HC

CA Urvashi Porwal Brief of the Case In the case of M/s.Novel Digital Electronics Vs The Commissioner Customs (Imports), it was held by Madras High Court that penalty will ordinarily be imposed in cases where the party acts deliberately in defiance of law, or is guilty of contumacious or dishonest conduct, or acts in conscious disregard of its obligation; but not, in cases where there is a technical or venial breach of the provisions of the Act or where the breach flows from a bona fide belief that the offender is not liable to act in the manner prescribed by the statute.  Brief facts of the ...