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of <h1>Tax evasion requires deliberate intent and awareness of duty obligation, not mere failure to pay</h1> The term 'evade' in Indian law requires more than mere failure to pay duty. It necessitates deliberate action where the assessee is aware that duty is leviable and intentionally avoids payment. The word 'evade' means defeating legal provisions for duty payment, made more stringent when coupled with 'intent.' The assessee must deliberately avoid paying duty that is legally payable. This interpretation establishes that evasion requires conscious awareness of the legal obligation and willful non-compliance, distinguishing it from inadvertent non-payment or genuine oversight in duty obligations.
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