https://www.taxtmi.com/caselaws?id=125322 The Tribunal ruled against an unconditional waiver of the pre-deposit of penalties in a case involving the import of prohibited goods found unfit for human consumption. The Appellants were directed to deposit a specified amount within a set period to partially satisfy the penalty requirements under Section 112(a) of the Customs Act, 1962. The Tribunal emphasized the lack of mens rea requirement for penalty imposition under this section and differentiated the case from previous judgments, ultimately denying a full waiver of the penalty amount. en-us Mon, 15 Dec 2008 00:00:00 +0530 Mon, 22 Oct 2012 18:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125322 The Tribunal ruled against an unconditional waiver of the pre-deposit of penalties in a case involving the import of prohibited goods found unfit for human consumption. The Appellants were directed to deposit a specified amount within a set period to partially satisfy the penalty requirements under Section 112(a) of the Customs Act, 1962. The Tribunal emphasized the lack of mens rea requirement for penalty imposition under this section and differentiated the case from previous judgments, ultimately denying a full waiver of the penalty amount. Case-Laws Customs Mon, 15 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125322