https://www.taxtmi.com/caselaws?id=194292 Voluntary disclosure of an omission in the Bills of Entry, followed by payment of duty and interest before departmental detection, was treated as outside the penal reach of Section 114A of the Customs Act, 1962, so that penalty under that provision was not sustainable. The redemption fine was nevertheless left undisturbed on the facts and in light of the comparable order referred to in the decision. The penalty was also modified, with the earlier Section 114A penalty replaced by a lower penalty under Section 112A, reflecting limited relief while sustaining part of the adjudication. en-us Wed, 11 Nov 2009 00:00:00 +0530 Mon, 04 Sep 2017 16:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194292 Voluntary disclosure of an omission in the Bills of Entry, followed by payment of duty and interest before departmental detection, was treated as outside the penal reach of Section 114A of the Customs Act, 1962, so that penalty under that provision was not sustainable. The redemption fine was nevertheless left undisturbed on the facts and in light of the comparable order referred to in the decision. The penalty was also modified, with the earlier Section 114A penalty replaced by a lower penalty under Section 112A, reflecting limited relief while sustaining part of the adjudication. Case-Laws Customs Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194292