https://www.taxtmi.com/caselaws?id=90267 Penalty for shortage and alleged misdeclaration in an export shipping bill was held unjustified where the quantity discrepancy was marginal, the declared net weight had been entered by oversight, and the record showed no deliberate attempt to evade duty or defraud the Revenue. Penal action under the Customs Act is not automatic and requires contumacious conduct or a deliberate statutory breach; in the absence of such findings, action under Sections 113 and 114 could not be sustained. No penalty was exigible on the facts, and the Revenue's challenge failed. en-us Thu, 28 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90267 Penalty for shortage and alleged misdeclaration in an export shipping bill was held unjustified where the quantity discrepancy was marginal, the declared net weight had been entered by oversight, and the record showed no deliberate attempt to evade duty or defraud the Revenue. Penal action under the Customs Act is not automatic and requires contumacious conduct or a deliberate statutory breach; in the absence of such findings, action under Sections 113 and 114 could not be sustained. No penalty was exigible on the facts, and the Revenue's challenge failed. Case-Laws Customs Thu, 28 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90267