Search Results for "mens rea"

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Gujarat High Court Quashes Penalties on Customs Broker for Importer's Misdeclaration — No Mens Rea or Knowledge of Fraud Established. Section 112(a), 112(b), 114AA of Customs Act, 1962 require active involvement or knowledge for penalty imposition on customs broker.

The petitioner, M/s. Mathuradas Narandas and Sons Forwarders Ltd., a customs broker, was engaged by GKR Traders Pvt. Ltd., the importer, to facilitate...

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Bombay High Court Quashes FIR Against Accused in Counterfeit Currency Case — Lack of Mens Rea and Knowledge of Counterfeit Notes. Petitioner deposited demonetized currency notes in bank; five notes found counterfeit but no evidence she knew they were fake, essential for Section 489B IPC.

The petitioner, Sanskriti Jayantilal Salia, filed a criminal writ petition under Article 226 of the Constitution of India and Section 482 of the Code ...

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Bombay High Court Acquits Accused in Counterfeit Currency Case Due to Lack of Evidence and Non-Compliance with Mandatory Provisions. Failure to Join Independent Panch Witnesses and Inconsistencies in Seizure and Recovery Cast Doubt on Prosecution Case Under Sections 489B and 489C IPC.

The appellant, Shaikh Nazir Shaikh Failu, was convicted by the trial court for offences under Sections 489B and 489C of the Indian Penal Code, 1860 (I...

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Supreme Court Dismisses Appeals by State Power Entities Against APTEL Order Deleting Misdeclaration Penalty. Penalty for Misdeclaration of Declared Capacity Requires Proof of Intent or Negligence Under Punjab State Grid Code Regulations.

The case involves appeals by Punjab State Load Despatch Centre (PSLDC) and Punjab State Power Corporation Limited (PSPCL) against the judgment of the ...

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Bombay High Court Allows Discharge of Revenue Officers in Abetment to Suicide Case — No Prima Facie Case of Mens Rea Established. Court holds that mere performance of official duty without criminal intent does not attract Section 306 IPC.

The case involves a criminal revision application filed by two revenue officers (applicants) challenging an order of the Additional Sessions Judge, Kh...

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Madras High Court Dismisses Revenue's Appeal in Penalty Case for Wrongful DTAA Claim — No Concealment Found. Assessee's Bonafide Belief That India-China DTAA Applied to Hong Kong Based on Official Document Precludes Penalty Under Section 271(1)(c) of Income Tax Act, 1961.

The revenue appealed against the common order of the Income Tax Appellate Tribunal (ITAT) which set aside the levy of penalty under Section 271(1)(c) ...

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High Court of Karnataka Quashes FIR Against Accused in Abetment of Suicide Case — No Prima Facie Case of Instigation. Allegations of harassment by Block Education Officer did not meet the threshold of abetment under Section 306 IPC as there was no direct or indirect instigation to commit suicide.

The petitioner, Hanamantraya, was the Block Education Officer (B.E.O.) of Sindagi and was arrayed as Accused No.3 in Crime No.37/2023 registered at Si...