https://www.taxtmi.com/caselaws?id=398528 Penalty under the Entry Tax Act for non-payment of entry tax was not justified where imported vehicles were brought in during a period when the prevailing legal position supported non-payment and the tax was paid immediately once the omission was pointed out. The court treated the default as arising from a bona fide belief under a doubtful legal position, not from deliberate defiance, conscious disregard, or contumacious conduct. It reiterated that penalty is discretionary and not automatic, and that penal action is inappropriate for a technical or venial breach absent dishonest intention. The penalty notice was therefore set aside. en-us Wed, 02 Sep 2020 00:00:00 +0530 Mon, 14 Nov 2022 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398528 Penalty under the Entry Tax Act for non-payment of entry tax was not justified where imported vehicles were brought in during a period when the prevailing legal position supported non-payment and the tax was paid immediately once the omission was pointed out. The court treated the default as arising from a bona fide belief under a doubtful legal position, not from deliberate defiance, conscious disregard, or contumacious conduct. It reiterated that penalty is discretionary and not automatic, and that penal action is inappropriate for a technical or venial breach absent dishonest intention. The penalty notice was therefore set aside. Case-Laws VAT and Sales Tax Wed, 02 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398528