https://www.taxtmi.com/caselaws?id=107113 The court upheld the penalty imposed under Section 112 of the Customs Act, reducing it from Rs. 1.60 lakh to Rs. 25,000. The decision affirmed the penalization of the appellants as agents of the vessel's master under both clauses (a) and (b) of Section 112 for non-filing of manifest, despite the absence of mens rea. The appeal was rejected, with the pre-deposit amount adjusted accordingly. en-us Mon, 18 Nov 2002 00:00:00 +0530 Sat, 17 Mar 2012 17:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107113 The court upheld the penalty imposed under Section 112 of the Customs Act, reducing it from Rs. 1.60 lakh to Rs. 25,000. The decision affirmed the penalization of the appellants as agents of the vessel's master under both clauses (a) and (b) of Section 112 for non-filing of manifest, despite the absence of mens rea. The appeal was rejected, with the pre-deposit amount adjusted accordingly. Case-Laws Customs Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107113