https://www.taxtmi.com/caselaws?id=235804 The government upheld that the steamer agent is liable for short-landing or non-landing of goods under Section 116 of the Customs Act, 1962, rejecting the argument that mens rea is required for penalty imposition. Previous judgments cited were deemed inapplicable due to differing circumstances. The impugned order-in-appeal was upheld, and the revision application was rejected. en-us Fri, 27 Jul 2012 00:00:00 +0530 Mon, 05 Aug 2013 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235804 The government upheld that the steamer agent is liable for short-landing or non-landing of goods under Section 116 of the Customs Act, 1962, rejecting the argument that mens rea is required for penalty imposition. Previous judgments cited were deemed inapplicable due to differing circumstances. The impugned order-in-appeal was upheld, and the revision application was rejected. Case-Laws Customs Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235804