Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b) of the Customs Act, 1962, for the importation of gold contrary to prohibition. Despite the petitioner's claims of ignorance, the court found evidence suggesting his knowledge and intent in carrying and concealing the gold. - The court clarified the difference between the strict liability concept u/s 112(a) and the requirement of mens rea u/s 112(b) - The court upheld the imposition of the penalty, emphasizing the petitioner's awareness of the law and the prohibited nature of the goods.
Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b) of the Customs Act, 1962, for the importation of gold contrary to prohibition. Despite the petitioner's claims of ignorance, the court found evidence suggesting his knowledge and intent in carrying and concealing the gold. - The court clarified the difference between the strict liability concept u/s 112(a) and the requirement of mens rea u/s 112(b) - The court upheld the imposition of the penalty, emphasizing the petitioner's awareness of the law and the prohibited nature of the goods.
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