https://www.taxtmi.com/caselaws?id=105599 Unmanifested gold found on board an aircraft was treated as goods liable to confiscation under Section 111(f) of the Customs Act, and the carrier, as responsible for manifesting imported goods under Section 30, could be penalised under Section 112(a) even without proof of knowledge or mens rea. However, the show-cause notice and adjudication order did not clearly specify the exact clause of Section 112 invoked, and the matter involved the appellant's first such instance. The carrier was therefore held liable to penalty, but the original penalty was considered excessive and reduced substantially. en-us Fri, 21 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 14:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105599 Unmanifested gold found on board an aircraft was treated as goods liable to confiscation under Section 111(f) of the Customs Act, and the carrier, as responsible for manifesting imported goods under Section 30, could be penalised under Section 112(a) even without proof of knowledge or mens rea. However, the show-cause notice and adjudication order did not clearly specify the exact clause of Section 112 invoked, and the matter involved the appellant's first such instance. The carrier was therefore held liable to penalty, but the original penalty was considered excessive and reduced substantially. Case-Laws Customs Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105599