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Issues:
Challenge to order in Revision under Customs Act, 1962 regarding delay in payment of Foreign Travel Tax and imposition of penalty. Analysis: The petition was filed to challenge the Revision order passed by the Jt. Secretary to Government of India concerning the delay in payment of Foreign Travel Tax for specific months. The show cause notice was issued to the petitioner for the delay, calling for reasons why action should not be taken under relevant rules and Acts. An order in original was passed by the Deputy Commissioner of Customs confirming the short payment and interest, along with levying a minimum penalty for each month. The petitioner filed a Revision Application against the order, which was dismissed by the Jt. Secretary to the Government of India. The counsel for the petitioner referred to previous judgments but acknowledged that a specific judgment was against the petitioner. The Court held that mens rea is not necessary for imposing a penalty under the Finance Act or relevant rules, emphasizing that minimum penalty is mandatory in such cases. The decisions cited by the counsel were deemed distinguishable and not applicable to the present case. Considering the delay in payment of Foreign Travel Tax by the petitioner to the Government of India, the Court upheld the levy of the minimum penalty. Consequently, the Rule was discharged with no costs imposed on either party.
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