https://www.taxtmi.com/caselaws?id=98989 Negligence alone was held insufficient to sustain penalty under Section 112(a) of the Customs Act, 1962. Although the baggage remained under the airline's control and was shown as short-landed, supporting a finding of negligence, no specific act or omission breaching a legal duty was proved. The provision required proof of a failure to perform a duty imposed by law, not merely careless conduct. On that basis, the penalty was set aside and the assessee's position was upheld. en-us Tue, 30 May 2000 00:00:00 +0530 Tue, 24 Jan 2012 17:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98989 Negligence alone was held insufficient to sustain penalty under Section 112(a) of the Customs Act, 1962. Although the baggage remained under the airline's control and was shown as short-landed, supporting a finding of negligence, no specific act or omission breaching a legal duty was proved. The provision required proof of a failure to perform a duty imposed by law, not merely careless conduct. On that basis, the penalty was set aside and the assessee's position was upheld. Case-Laws Customs Tue, 30 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98989