https://www.taxtmi.com/caselaws?id=243689 The court allowed the respondent's application for a change in cause title based on the submission of a fresh Certificate of Incorporation. The Commissioner (Appeals) order setting aside the penalty imposed on the respondent was upheld, with the court leaning towards giving the benefit of doubt to the respondent regarding any intent to evade payment. The court also discussed issues related to duty liability on shortages in inventory, eligibility for exemption on imported components, and the verification of delay in filing appeals. Ultimately, the court dismissed Revenue's appeal, emphasizing the respondent's explanations and the lack of evidence supporting intentional evasion of payment. en-us Fri, 08 Nov 2013 00:00:00 +0530 Mon, 25 May 2015 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243689 The court allowed the respondent's application for a change in cause title based on the submission of a fresh Certificate of Incorporation. The Commissioner (Appeals) order setting aside the penalty imposed on the respondent was upheld, with the court leaning towards giving the benefit of doubt to the respondent regarding any intent to evade payment. The court also discussed issues related to duty liability on shortages in inventory, eligibility for exemption on imported components, and the verification of delay in filing appeals. Ultimately, the court dismissed Revenue's appeal, emphasizing the respondent's explanations and the lack of evidence supporting intentional evasion of payment. Case-Laws Customs Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243689