HARIVANSH LAL MEHRA versus STATE OF MAHARASHTRA

HARIVANSH LAL MEHRA versus STATE OF MAHARASHTRA

Since Goa became part of India on December 20, 1961, and no statute or statutory rule imposed customs duty on goods sent from Goa to other parts of India thereafter, the appellant could not have evaded a non-existent duty. Neither administrative instructions nor notifications could impose such duties without the...

Source-derived case information.

Parties
Appellant: Barivansh Lal Vora; Respondent: State of Maharashtra
Jurisdiction
India
Judgment Date
19 March 1971
Procedural Posture
Criminal Appeal / Supreme Court Decision on Appeal From Bombay High Court Judgment Dated April 17, 1967 in Criminal Appeal No. 1210 of 1965
Outcome
Appeal allowed; conviction and sentence set aside
Legal Topics
Customs and Excise, Integration of Territories, Prevention of Corruption Act, Constitutional Law
Criminal Law Anti Corruption Customs and Excise Integration of Territories Prevention of Corruption Act Constitutional Law

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Parties

Barivansh Lal Vora

Appellant

State of Maharashtra

Respondent

Procedural Posture

Criminal Appeal / Supreme Court Decision on Appeal From Bombay High Court Judgment Dated April 17, 1967 in Criminal Appeal No. 1210 of 1965

Legal Issues

  1. 1 Whether any customs duty was leviable on goods sent from Goa to Bombay after Goa became part of India
  2. 2 Whether the appellant could be convicted for evading customs duty under the Prevention of Corruption Act for acts committed after Goa's liberation

Ratio Decidendi

Since Goa became part of India on December 20, 1961, and no statute or statutory rule imposed customs duty on goods sent from Goa to other parts of India thereafter, the appellant could not have evaded a non-existent duty. Neither administrative instructions nor notifications could impose such duties without the authority of law.

Court Disposition

Appeal allowed; conviction and sentence set aside

Orders

  • Bail bond cancelled; fine if paid refunded