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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Customs Act 1962: Penalties and Confiscation Require Show Cause Notice and Hearing Opportunity, Mens Rea Not Needed for Penalties</h1> The Customs Act, 1962 mandates quasi-judicial proceedings before imposing penalties or confiscating goods, requiring a Show Cause Notice and opportunities for representation and hearing. Section 122 allows confiscation or penalties to be adjudged by designated Customs officers, with limits specified by the Board. Mens rea is generally not required for penalties, which are deterrent in nature. Section 125 offers an option to pay a fine instead of confiscation, not exceeding the goods' market price minus applicable duties. Confiscated goods vest in the Central Government, and fines must be paid within 120 days unless under appeal.

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