Was Amount Paid to Customs Officer a Bribe – Supreme Court issues Notice

By Vijay Kumar

IN an order dated 02/05/2011, the Supreme Court declared,

In the present case, one of the issues which arose for determination before the High Court in the Income Tax Appeal under Section 260A of the Income Tax Act was, whether the amount paid to the Customs Officer was by way of speed money [bribe]? This question has not been answered. Hence, issue notice.

The Bombay High Court had in the impugned order held;

The Tribunal, while considering the issue, in paragraph No.8 of its order, has recorded a finding reading as under:

8........Secondly, since an estimate by the assessee has only been substituted by another estimate by the Assessing Officer it cannot be said that there was any mens-rea on the part of the assesse in filing the return of undisclosed income.

Considering the aforesaid finding, it is not possible to hold that any substantial question of law is involved; in the appeal. The appeal is, therefore, dismissed for want of substantial question of law. No order as to costs.