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Customs - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

For physical loss, no mens rea is required - Appellant failed to ...

Case Laws     Customs

June 24, 2015

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

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