https://www.taxtmi.com/caselaws?id=388203 Penalty under the Customs Act could not be sustained where misdeclaration, suppression of facts, and intent to evade duty were not established. The appellant had imported the goods regularly through the same air cargo complex, the bills of entry were found not to involve misdeclaration, and that finding remained undisturbed. On those facts, there was no basis to invoke the extended period, and the enhanced penalty was also held unsupported by reasons and unjustified. The appeal therefore succeeded and the order enhancing the penalty was set aside. en-us Fri, 08 Nov 2019 00:00:00 +0530 Mon, 11 Nov 2019 09:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388203 Penalty under the Customs Act could not be sustained where misdeclaration, suppression of facts, and intent to evade duty were not established. The appellant had imported the goods regularly through the same air cargo complex, the bills of entry were found not to involve misdeclaration, and that finding remained undisturbed. On those facts, there was no basis to invoke the extended period, and the enhanced penalty was also held unsupported by reasons and unjustified. The appeal therefore succeeded and the order enhancing the penalty was set aside. Case-Laws Customs Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388203