https://www.taxtmi.com/caselaws?id=236119 Belated deposit of Foreign Travel Tax attracted penalty under Section 38(3) of the Finance Act, 1979 because the delay beyond the prescribed due date was admitted and established. The authority held that the statutory scheme did not permit condonation of such delay, that a show-cause notice for admitted late payment was sufficient, and that the alleged denial of hearing was untenable because reasonable opportunity had been given at the adjudication and appellate stages. It further held that the penalty provision was mandatory, the adjudicating authority had no discretion to waive the statutory minimum, and mens rea was not required. The penalty and connected demand were therefore sustained. en-us Tue, 29 May 2012 00:00:00 +0530 Wed, 14 Aug 2013 20:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236119 Belated deposit of Foreign Travel Tax attracted penalty under Section 38(3) of the Finance Act, 1979 because the delay beyond the prescribed due date was admitted and established. The authority held that the statutory scheme did not permit condonation of such delay, that a show-cause notice for admitted late payment was sufficient, and that the alleged denial of hearing was untenable because reasonable opportunity had been given at the adjudication and appellate stages. It further held that the penalty provision was mandatory, the adjudicating authority had no discretion to waive the statutory minimum, and mens rea was not required. The penalty and connected demand were therefore sustained. Case-Laws Customs Tue, 29 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236119