MENS REA as in Criminal Law
IN THE HIGH COURT OF JUDICATURE AT BOMBAY, while deciding on 30.6.09 the C.EX. APPEAL No. 199 of 2006 in re: CCEX & CUS vs SHRI RAM ALUMINIUM PVT. LTD it was held as follows:-
QUOTE: In so far as mandatory penalty is concerned, the law stands now concluded in DHARMENDRA TEXTILE PROCESSORS [2008-331-ELT-3 (S.C.)]. The law as now settled is that there is no jurisdiction in the authority to impose penalty lesser than the mandatory penalty which has to be co-extensive with the duty which is payable. The Supreme Court has further held that there is no requirement of existence of mens rea. Mens rea as understood in criminal law is not an essential ingredient for holding a delinquent liable to pay penalty for a tax delinquency which is a Civil obligation, remedial and coercise in its nature, and is far different from the penalty for a crime or a fine or forfeiture provided as punsihment for the violation of criminal or penal laws.
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[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_hc_bom_cea_199]
HIGH COURT ORDERS
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