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1997 (2) TMI 137 - HC - CustomsExtract: .......reof upon the applicant. 13.For all the reasons stated above, we answer the question referred to us for our consideration by holding that the Tribunal was correct in holding that no mens rea as such was required as a condition precedent for levying a personal penalty under Section 112(a) of the Customs Act, 1962. There will be no order as to costs.
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