https://www.taxtmi.com/caselaws?id=202136 A delegated penalty rule imposing an automatic minimum penalty equal to the duty for delayed payment, without mens rea or discretion, is said to exceed the statutory rule-making power where the Act confines penalty to contraventions involving intent to evade duty. The text also treats such an inflexible regime as arbitrary and disproportionate because it applies the same heavy consequence to minor bona fide delays and leaves no room to consider reasons for default or other relevant circumstances. On that reasoning, the provisions are described as ultra vires and inconsistent with Articles 14, 19 and 21. en-us Mon, 08 Nov 2010 00:00:00 +0530 Tue, 02 Dec 2025 17:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202136 A delegated penalty rule imposing an automatic minimum penalty equal to the duty for delayed payment, without mens rea or discretion, is said to exceed the statutory rule-making power where the Act confines penalty to contraventions involving intent to evade duty. The text also treats such an inflexible regime as arbitrary and disproportionate because it applies the same heavy consequence to minor bona fide delays and leaves no room to consider reasons for default or other relevant circumstances. On that reasoning, the provisions are described as ultra vires and inconsistent with Articles 14, 19 and 21. Case-Laws Central Excise Mon, 08 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202136