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TMI Blog1992 (7) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... g on 4-10-1991 and 28-4-1992 when they reiterated the submissions already made in the revision application and pleaded for setting aside the impugned order of lower authority imposing penalty of Rs. 25,000/-. 2. Their plea in the main is that the charges were not properly explained before waiver of show cause notice; that the waiver itself was sought and given under inducement as a suggestion wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. The suggestion that case be decided taking a lenient view is contained in this letter only and thus flowed not from any authority in a position to help, but from the accused himself. No inducement or duress can be inferred therefrom. Hence this plea of the applicant is without any basis. There is no evidence or circumstance suggesting that the original authority gave an inducement to the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ussion, Government do not find any illegality having been committed during the proceedings before the lower authorities. The applicant is an advocate, who cannot plead even ignorance of law. The Gold Buckles were chrome plated which apparently was designed to frustrate chances of detection. Keeping all these facts in mind there is no doubt whatsoever that the offence of bringing in gold ingeniousl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made specific. There appears some force on the face in this argument but not in real terms; for, if we were to read complete para 2 of the said judgment it will be clear that it is only when clause (b) is invoked that there has to be a specific mention. This is for the simple reason that under clause (b) mens rea is necessary and the charged person must be made fully aware of the same and when De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) the indigenious modus operandi adopted (Chromium plating) and the background of the applicant (who is an advocate) it will be making a mockery of law if he is to be let off on a mere technicality of non-mention of a clause under Section 112 of the Customs Act, 1962 when the offence is clear and his guilt proved beyond doubt. 9. In view of the above discussions, Government do not find any reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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