https://www.taxtmi.com/caselaws?id=254920 The Customs Tribunal upheld the order directing the appellant to predeposit 25% of the penalty imposed by the Commissioner of Customs. The Tribunal found that mens rea was not necessary for imposing penalties on the Custom House Agent (CHA) under Section 114 of the Customs Act, 1962. Despite the appellant's arguments of lack of knowledge and control over the goods, the Tribunal upheld the predeposit requirement based on previous decisions and the CHA's obligations outlined in the Customs Manual. The appeal was dismissed, but the appellant was granted an extension to make the penalty deposit for further consideration during the final hearing. en-us Wed, 10 Dec 2014 00:00:00 +0530 Sat, 03 Oct 2015 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254920 The Customs Tribunal upheld the order directing the appellant to predeposit 25% of the penalty imposed by the Commissioner of Customs. The Tribunal found that mens rea was not necessary for imposing penalties on the Custom House Agent (CHA) under Section 114 of the Customs Act, 1962. Despite the appellant's arguments of lack of knowledge and control over the goods, the Tribunal upheld the predeposit requirement based on previous decisions and the CHA's obligations outlined in the Customs Manual. The appeal was dismissed, but the appellant was granted an extension to make the penalty deposit for further consideration during the final hearing. Case-Laws Customs Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254920