https://www.taxtmi.com/caselaws?id=84749 Section 112(a) of the Customs Act, 1962 applies on a strict-liability basis where an act or omission renders goods liable to confiscation. The article states that failure to include unmanifested excess cargo in the import manifest, and arranging its discharge, made the goods liable to confiscation under Section 111(d), (f) and (g), and therefore attracted penalty under Section 112(a) without proof of mens rea. Although liability was upheld, the penalty was considered excessive on the facts, and the quantum was reduced, resulting in partial relief to the appellants. en-us Thu, 18 May 1995 00:00:00 +0530 Mon, 25 Jul 2011 13:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84749 Section 112(a) of the Customs Act, 1962 applies on a strict-liability basis where an act or omission renders goods liable to confiscation. The article states that failure to include unmanifested excess cargo in the import manifest, and arranging its discharge, made the goods liable to confiscation under Section 111(d), (f) and (g), and therefore attracted penalty under Section 112(a) without proof of mens rea. Although liability was upheld, the penalty was considered excessive on the facts, and the quantum was reduced, resulting in partial relief to the appellants. Case-Laws Customs Thu, 18 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84749