IRAN NATIONAL AIRLINES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Ashok Singh, the learned Counsel for the petitioner.

(2.) The learned Counsel for the petitioner did not dispute that there was default by the petitioner in filing the Foreign Travel Tax Returns (FTT) and the payments but according to him, the default was technical and for such technical default, the penalty has been imposed on very higher side. He would submit that there was no mens rea and in any case the order passed by the Assistant Commissioner of Customs is beyond the order of remand and, therefore, unsustainable.

(3.) We considered the submissions of the learned Counsel for the petitioner.