https://www.taxtmi.com/caselaws?id=248220 The court quashed the penalty orders dated 11.09.2009 and 13.06.2011 in a case concerning the jurisdiction of the Deputy Director General to impose penalties exceeding one crore, the legality of imposing a penalty after more than a decade, the requirement of mens rea for penalties, and the validity of the notice issued before imposing the penalty. The court found the Deputy Director General had the authority to impose the penalty, justified the delay in issuing the penalty order, emphasized the necessity of mens rea for penalties, and declared the notice invalid, leading to the writ petition being allowed without preventing the respondents from issuing a fresh order. en-us Thu, 24 Apr 2014 00:00:00 +0530 Thu, 20 Nov 2014 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248220 The court quashed the penalty orders dated 11.09.2009 and 13.06.2011 in a case concerning the jurisdiction of the Deputy Director General to impose penalties exceeding one crore, the legality of imposing a penalty after more than a decade, the requirement of mens rea for penalties, and the validity of the notice issued before imposing the penalty. The court found the Deputy Director General had the authority to impose the penalty, justified the delay in issuing the penalty order, emphasized the necessity of mens rea for penalties, and declared the notice invalid, leading to the writ petition being allowed without preventing the respondents from issuing a fresh order. Case-Laws Customs Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248220