https://www.taxtmi.com/caselaws?id=99535 Delayed payment of foreign travel tax and delayed filing of returns under the FTT regime attracted strict-liability penalties, so proof of mens rea or conscious disregard was not required. The statute itself imposed consequences for compliance beyond the prescribed period, and absence of wilful default did not defeat penalty. The authorities' reduced penalties were found inconsistent with the mandatory statutory framework, because the provisions required application of the prescribed minimum penalty structure. The earlier penalty orders were therefore set aside and penalties were re-determined in accordance with the statute. en-us Thu, 31 May 2001 00:00:00 +0530 Wed, 22 Feb 2012 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99535 Delayed payment of foreign travel tax and delayed filing of returns under the FTT regime attracted strict-liability penalties, so proof of mens rea or conscious disregard was not required. The statute itself imposed consequences for compliance beyond the prescribed period, and absence of wilful default did not defeat penalty. The authorities' reduced penalties were found inconsistent with the mandatory statutory framework, because the provisions required application of the prescribed minimum penalty structure. The earlier penalty orders were therefore set aside and penalties were re-determined in accordance with the statute. Case-Laws Central Excise Thu, 31 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99535