https://www.taxtmi.com/caselaws?id=350355 Penalty was not justified where the Bill of Entry had been filed before withdrawal of the exemption, and duty with interest was paid before adjudication. On the facts recorded, there was no material showing deliberate evasion or contumacious conduct, so the penal consequence was set aside. en-us Fri, 22 Sep 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350355 Penalty was not justified where the Bill of Entry had been filed before withdrawal of the exemption, and duty with interest was paid before adjudication. On the facts recorded, there was no material showing deliberate evasion or contumacious conduct, so the penal consequence was set aside. Case-Laws Customs Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350355