https://www.taxtmi.com/caselaws?id=108889 The Tribunal set aside the penalty imposed under Section 112(a) of the Customs Act due to a delay in issuing the show cause notice after the appellants promptly corrected the declaration error and voluntarily disclosed the true origin of the goods within 20 days of clearance. The Tribunal found no justification for the penalty considering the appellants' actions, lack of intent to evade customs duty, and absence of confiscation order. The impugned order was deemed legally unsustainable, leading to the allowance of the appeal and potential consequential relief for the appellants. en-us Thu, 20 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 13:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108889 The Tribunal set aside the penalty imposed under Section 112(a) of the Customs Act due to a delay in issuing the show cause notice after the appellants promptly corrected the declaration error and voluntarily disclosed the true origin of the goods within 20 days of clearance. The Tribunal found no justification for the penalty considering the appellants' actions, lack of intent to evade customs duty, and absence of confiscation order. The impugned order was deemed legally unsustainable, leading to the allowance of the appeal and potential consequential relief for the appellants. Case-Laws Customs Thu, 20 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108889