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Mens Rea Not a Prerequisite for Imposing Penalty Under Section 117 of the Customs Act: Karnataka High Court

17 Oct 2025 4 min read
Mens Rea Not a Prerequisite for Imposing Penalty Under Section 117 of the Customs Act: Karnataka High Court

The High Court of Karnataka at Bengaluru, in its recent decision dated 26th September, 2025, has partially allowed the appeal filed by the Principal Commissioner of Customs, Bangalore under Section 130 of the Customs Act, 1962. The matter revolved around significant breaches in courier import procedures involving the respondent M/s Pigeon International, a courier company based in Malappuram, Kerala. The ruling has highlighted the responsibilities of authorized couriers and clarified…

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