Evade: deliberate intent to defeat duty obligations, not mere failure to pay, is required for liability. Liability for evade in the duty context requires an intent to avoid payment; the assessee must be aware that duty is leviable and must deliberately avoid paying it, as mere failure to pay is insufficient.
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Provisions expressly mentioned in the judgment/order text.
Evade: deliberate intent to defeat duty obligations, not mere failure to pay, is required for liability.
Liability for evade in the duty context requires an intent to avoid payment; the assessee must be aware that duty is leviable and must deliberately avoid paying it, as mere failure to pay is insufficient.
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