Appellant penalized under Customs Act Section 114 for failing to safely deliver goods, no intent needed for liability.

Appellant penalized under Customs Act Section 114 for failing to safely deliver goods, no intent needed for liability. https://www.taxtmi.com/highlights?id=23485 For physical loss, no mens rea is required - Appellant failed to deliver the sealed container from their CFs safely to the gateway port. Therefore, the adjudicating authority had rightly imposed penalty under Section 114 of the Customs Act - AT en-us Wed, 24 Jun 2015 12:13:51 +0530 Wed, 24 Jun 2015 12:13:51 +0530 TaxTMI RSS Generator Appellant penalized under Customs Act Section 114 for failing to safely deliver goods, no intent needed for liability. https://www.taxtmi.com/highlights?id=23485 For physical loss, no mens rea is required - Appellant failed to deliver the sealed container from their CFs safely to the gateway port. Therefore, the adjudicating authority had rightly imposed penalty under Section 114 of the Customs Act - AT Highlights Customs Wed, 24 Jun 2015 12:13:51 +0530 https://www.taxtmi.com/highlights?id=23485