https://www.taxtmi.com/caselaws?id=154755 Confiscation and penalty for omission of one invoice from the Bill of Entry were found unsustainable because the omission was admitted to be an oversight, promptly disclosed to the department, and the duty on the omitted invoice was voluntarily offered. The goods had been cleared under the DEPB scheme against Notification No. 89/05-Cus., but these facts did not establish deliberate suppression or mala fide intent, which was necessary to sustain confiscation and penal action against the importer and the CHA. The appellate relief setting aside the confiscation and penalties was maintained. en-us Thu, 06 May 2010 00:00:00 +0530 Tue, 27 Aug 2013 11:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154755 Confiscation and penalty for omission of one invoice from the Bill of Entry were found unsustainable because the omission was admitted to be an oversight, promptly disclosed to the department, and the duty on the omitted invoice was voluntarily offered. The goods had been cleared under the DEPB scheme against Notification No. 89/05-Cus., but these facts did not establish deliberate suppression or mala fide intent, which was necessary to sustain confiscation and penal action against the importer and the CHA. The appellate relief setting aside the confiscation and penalties was maintained. Case-Laws Customs Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154755