https://www.taxtmi.com/caselaws?id=187965 The Tribunal set aside the order of confiscation, redemption fine, and penalties under the Customs Act, 1962, related to alleged evasion of Anti-Dumping Duty by an appellant engaged in pharmaceutical import and trading. The Tribunal found the appellant's payment post-notification, lack of ADD in assessment, and immediate compliance as evidence of inadvertent omission, not willful evasion. Relying on Section 28(2) of the Customs Act, 1962, which supports no penalty imposition if duty and interest are paid, the Tribunal deemed the confiscation, fine, and penalties unjustified and allowed the appeal with consequential relief. en-us Wed, 18 Nov 2015 00:00:00 +0530 Mon, 14 Nov 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187965 The Tribunal set aside the order of confiscation, redemption fine, and penalties under the Customs Act, 1962, related to alleged evasion of Anti-Dumping Duty by an appellant engaged in pharmaceutical import and trading. The Tribunal found the appellant's payment post-notification, lack of ADD in assessment, and immediate compliance as evidence of inadvertent omission, not willful evasion. Relying on Section 28(2) of the Customs Act, 1962, which supports no penalty imposition if duty and interest are paid, the Tribunal deemed the confiscation, fine, and penalties unjustified and allowed the appeal with consequential relief. Case-Laws Customs Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187965