https://www.taxtmi.com/caselaws?id=48027 Minimum penalty for delayed remittance of Foreign Travel Tax was treated as mandatory under the Foreign Travel Tax Rules, 1979 and the Finance Act, 1979. Applying the earlier binding precedent, the High Court noted that proof of mens rea was not required for imposing penalty in such matters. The petitioner's authorities were distinguished on facts and held inapplicable, and the admitted delay in remittance of tax collected for the Government justified the levy of the minimum penalty. 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 Minimum penalty for delayed remittance of Foreign Travel Tax was treated as mandatory under the Foreign Travel Tax Rules, 1979 and the Finance Act, 1979. Applying the earlier binding precedent, the High Court noted that proof of mens rea was not required for imposing penalty in such matters. The petitioner's authorities were distinguished on facts and held inapplicable, and the admitted delay in remittance of tax collected for the Government justified the levy of the minimum penalty. Case-Laws Customs Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48027