https://www.taxtmi.com/caselaws?id=84749 Section 112(a) of the Customs Act imposes penalty where an act or omission renders goods liable to confiscation, without requiring proof of mens rea. Failure by steamer agents to include all vessel-borne goods in the import manifest, including unmanifested excess cargo, can render the goods confiscable under Section 111(d), (f) and (g) and attract penalty. Liability was sustained on this strict-liability basis. However, penalty quantum may be reduced where the original penalties are excessive relative to each appellant's attributed role; the penalties were reduced accordingly. 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 imposes penalty where an act or omission renders goods liable to confiscation, without requiring proof of mens rea. Failure by steamer agents to include all vessel-borne goods in the import manifest, including unmanifested excess cargo, can render the goods confiscable under Section 111(d), (f) and (g) and attract penalty. Liability was sustained on this strict-liability basis. However, penalty quantum may be reduced where the original penalties are excessive relative to each appellant's attributed role; the penalties were reduced accordingly. Case-Laws Customs Thu, 18 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84749