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2000 (12) TMI 435 - AT - CustomsExtract: .......he provisions of Section 112(a) do not require establishment of mens rea. There has been admittedly default on the part of the appellants in importing the raw materials free of duty under the Advance Licences, and not fulfilling their Export Obligations. As such, we hold that the appellants are liable to penalty. The appeal is accordingly rejected.
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