https://www.taxtmi.com/caselaws?id=95781 The Tribunal upheld the penalty imposed on the appellants under Section 112(a) of the Customs Act for failing to fulfill Export Obligations related to duty-free raw materials imported against Advance Licences. Despite claiming innocence due to issues with job workers, the appellants were held liable for penalty without the need to establish mens rea, emphasizing strict liability for non-compliance with statutory obligations. The appeal was rejected based on the appellants' failure to demonstrate compliance with statutory requirements, leading to penalty imposition. en-us Wed, 06 Dec 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95781 The Tribunal upheld the penalty imposed on the appellants under Section 112(a) of the Customs Act for failing to fulfill Export Obligations related to duty-free raw materials imported against Advance Licences. Despite claiming innocence due to issues with job workers, the appellants were held liable for penalty without the need to establish mens rea, emphasizing strict liability for non-compliance with statutory obligations. The appeal was rejected based on the appellants' failure to demonstrate compliance with statutory requirements, leading to penalty imposition. Case-Laws Customs Wed, 06 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95781