https://www.taxtmi.com/caselaws?id=76219 An import penalty under the Imports and Exports (Control) Act, 1947 may operate independently of customs clearance and action under the Customs Act, 1962, where the two statutes function in separate fields. The commentary treats the penalty provision as one of strict liability: mens rea is not required unless the statute expressly makes intent an element, though intent may still bear on the quantum of penalty. It also notes that imported oxygen cylinders were found not to fall within the licence or the claimed import policy entry, as they were treated as medical gas cylinders rather than exempt spares. en-us Tue, 25 Aug 2009 00:00:00 +0530 Wed, 16 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76219 An import penalty under the Imports and Exports (Control) Act, 1947 may operate independently of customs clearance and action under the Customs Act, 1962, where the two statutes function in separate fields. The commentary treats the penalty provision as one of strict liability: mens rea is not required unless the statute expressly makes intent an element, though intent may still bear on the quantum of penalty. It also notes that imported oxygen cylinders were found not to fall within the licence or the claimed import policy entry, as they were treated as medical gas cylinders rather than exempt spares. Case-Laws Customs Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76219