Law: Customs Act, 1969

Section: 32

(a) Customs Act (IV of 1969)--Ss. 32(1) & 156(1)(14)---Imported RBD palm oil---Test reports showed such oil was not fit for human consumption---Authority confiscated detained oil, while imposed penalty equivalent to value of oil already got released---Tribunal upheld such decision ---Validity- Question of fact that declaration made by appellant in Bill of Entry was false, - had attained finality---Appellant had challenged imposition of penalty only, thus, outright confiscation of imported oil; which had not been released, had attained finality---Commission of offence under S.32(1) of Customs Act, 1969 had been brought home to the appellant--­High Court dismissed appeal. (b) Customs Act (IV of 1969)--- ----S. 159(1)(9)(14)---Provisions of cls. (9) & (14) of S.159(1) of Customs Act, 1969---Distinction---Both such provisions were independent and separate of each other---Penalty provided in cl. (9) of S.156(1) of the Act, 1969 was not dependent or contingent on establishing of offence under S.32 of the Act; rather same related to violation of provisions of Ss. 15 & 16 of the Act--Provision of S.156(9) of the Act was of absolute statutory liability as for taking action there­under, no mens rea was required to be proved. (c) Customs Act (IV of 1969)--- ----S. 32(1)---Making out an offence under S. 32(1) of Customs Act--- 1969 Requirements of law stated. For the purpose of making out an offence under section 32(1) of Customs Act, 1969, it was required to show that the mis-declaration in connection with any matter of customs had been made by a person knowing or having reason to believe that such document or statement was false. For this purpose, the Customs Authorities were not required to give any specific finding on such point. If on the examination and scrutiny, it could be found that the mis-declaration was made with the knowledge or having reason to believe that it was untrue/false, it fulfilled the requirement of law. (d) Customs Act (IV of 1969)--- ----Ss. 32 & 156(1)(9)(14)---Provisions of S. 32(1)(2)(3)(3A)(4)(5) & S.156(1)(9)(14) of Customs Act, 1969---Distinction---Proof of mens rea---Section 32(1) of the Act, defined offence committed on…

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