https://www.taxtmi.com/caselaws?id=48027 The Court upheld the levy of the minimum penalty on the petitioner for delay in payment of Foreign Travel Tax to the Government of India, emphasizing that mens rea is not necessary for imposing penalties under the Finance Act. The Revision Application challenging the order confirming short payment and interest, along with the penalty, was dismissed, with previous judgments cited by the petitioner deemed inapplicable. The Rule was discharged with no costs imposed on either party. en-us Thu, 09 Mar 2006 00:00:00 +0530 Mon, 02 Aug 2010 12:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48027 The Court upheld the levy of the minimum penalty on the petitioner for delay in payment of Foreign Travel Tax to the Government of India, emphasizing that mens rea is not necessary for imposing penalties under the Finance Act. The Revision Application challenging the order confirming short payment and interest, along with the penalty, was dismissed, with previous judgments cited by the petitioner deemed inapplicable. The Rule was discharged with no costs imposed on either party. Case-Laws Customs Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48027