https://www.taxtmi.com/caselaws?id=161143 Penalty for importing notified goods without the required permit is discretionary, not automatic, and may be sustained where the surrounding circumstances negate bona fide conduct. On the facts, the unexplained absence of the permit, the failure to produce supporting postal evidence, prior knowledge that a permit was required, and the misleading description of the goods justified maintaining the penalty. No further reduction beyond the revisional order was warranted. The refundable balance identified in revision was, however, required to be released within the time fixed. en-us Fri, 29 Aug 1997 00:00:00 +0530 Tue, 07 Jan 2014 16:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161143 Penalty for importing notified goods without the required permit is discretionary, not automatic, and may be sustained where the surrounding circumstances negate bona fide conduct. On the facts, the unexplained absence of the permit, the failure to produce supporting postal evidence, prior knowledge that a permit was required, and the misleading description of the goods justified maintaining the penalty. No further reduction beyond the revisional order was warranted. The refundable balance identified in revision was, however, required to be released within the time fixed. Case-Laws VAT and Sales Tax Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161143