https://www.taxtmi.com/caselaws?id=44765 Personal penalty under Section 112(a) of the Customs Act, 1962 is treated as a civil consequence of breach of a statutory obligation, not as criminal prosecution. Once the prohibited act or omission attracting confiscation is established, the delinquent conduct itself supplies the blameworthy element needed for civil penalty. Independent proof of mens rea is therefore not a condition precedent unless the statute expressly requires it. The stated conclusion is that personal penalty under Section 112(a) can be levied without separate proof of a guilty mind. en-us Wed, 05 Feb 1997 00:00:00 +0530 Thu, 10 Nov 2016 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44765 Personal penalty under Section 112(a) of the Customs Act, 1962 is treated as a civil consequence of breach of a statutory obligation, not as criminal prosecution. Once the prohibited act or omission attracting confiscation is established, the delinquent conduct itself supplies the blameworthy element needed for civil penalty. Independent proof of mens rea is therefore not a condition precedent unless the statute expressly requires it. The stated conclusion is that personal penalty under Section 112(a) can be levied without separate proof of a guilty mind. Case-Laws Customs Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44765