https://www.taxtmi.com/caselaws?id=116605 The Tribunal upheld the duty demand on the excess quantity of imported iron and steel scrap but set aside the penalty imposed under Section 114A of the Customs Act 1962 due to the absence of evidence indicating an intention to evade duty. The judgment emphasized the importer's obligation to pay duty on goods exceeding the declared quantity and highlighted the necessity of proving deliberate wrongdoing to impose penalties under the Customs Act 1962. en-us Fri, 23 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 10:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116605 The Tribunal upheld the duty demand on the excess quantity of imported iron and steel scrap but set aside the penalty imposed under Section 114A of the Customs Act 1962 due to the absence of evidence indicating an intention to evade duty. The judgment emphasized the importer's obligation to pay duty on goods exceeding the declared quantity and highlighted the necessity of proving deliberate wrongdoing to impose penalties under the Customs Act 1962. Case-Laws Customs Fri, 23 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116605