https://www.taxtmi.com/caselaws?id=355232 Erroneous duty drawback claims were treated as settled where the applicant disclosed the excess claim, paid the drawback and interest voluntarily, and the record showed the mistake arose from an inadvertent omission rather than fraud or deliberate suppression. The Settlement Commission appropriated the amounts already paid and held that no further liability survived. On the same facts, fine and penalty were declined against both the applicant and its director because the documentary declarations were otherwise correct, no clandestine conduct was established, and no separate culpable role was shown. en-us Mon, 31 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 07:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355232 Erroneous duty drawback claims were treated as settled where the applicant disclosed the excess claim, paid the drawback and interest voluntarily, and the record showed the mistake arose from an inadvertent omission rather than fraud or deliberate suppression. The Settlement Commission appropriated the amounts already paid and held that no further liability survived. On the same facts, fine and penalty were declined against both the applicant and its director because the documentary declarations were otherwise correct, no clandestine conduct was established, and no separate culpable role was shown. Case-Laws Customs Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355232