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TMI Blog1992 (1) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 111(d) of Customs Act, 1962, whether the plea of bona fide belief on the part of the importer is at all relevant for the purpose of confiscation OR the liability to confiscation under the said Section is absolute. A straight and plain reading of Section 111(d) makes it abundantly clear that in the case of prohibited goods, the liability to confiscation is absolute and there is absolutely no Scope for impose of the expression bona fide belief into the said Section. (ii) Whether it is necessary to prove the mala fide intention or mens rea while invoking Section 111 of the Customs Act, 1962? 2. When this reference application had come up for hearing on 25-10-1991 Shri G. Bhushan, learned SDR for the Revenue requested for an ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd liable" occurring in many statutes, has been held as not conveying the sense of an absolute obligation or penalty but merely importing a possibility of attracting such obligation, or penalty, even where this word is used along with the words shall be . Thus, where an American Revenue Statute declared that for the commission of a certain act, a vessel shall be liable to forfeiture it was held that these words do not effect a present absolute forfeiture but only give a right to have the vessel forfeited under due process of law. Similarly, it has been held that in Section 302, Indian Penal Code, the phrase shall also be liable to fine does not convey a mandate but leaves it to the discretion of the Court convicting an accused of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, he gave an option to redeem the goods on payment of redemption fine of Rs. 17,500/- but without any penalty as there was no mala fide intention. In appeal after taking into consideration of the bona fide conduct of the respondents herein and the delay in getting registration was due to bona fide impression, the Tribunal held that it is not necessary to order confiscation or redemption fine. 5. I have carefully considered the pleas advanced on both sides with reference to the question raised in this reference application. To refer any question not only it should be a question of law but it should arise out of an order of the Tribunal. When a question of law is neither raised before the Tribunal nor considered by it, it will not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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