https://www.taxtmi.com/caselaws?id=439514 The Commissioner found the appellants willfully violated customs regulations by diverting goods to the Domestic Tariff Area, imposing duty, interest, and penalty. The appellants admitted fault, paid the duty and interest, but argued operational inefficiency, not intentional evasion. Despite payment, the Commissioner upheld the penalty under Section 114A, rejecting the appeal due to intentional misdeclaration. The appellants' plea of inefficiency was not accepted as a defense. en-us Fri, 02 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439514 The Commissioner found the appellants willfully violated customs regulations by diverting goods to the Domestic Tariff Area, imposing duty, interest, and penalty. The appellants admitted fault, paid the duty and interest, but argued operational inefficiency, not intentional evasion. Despite payment, the Commissioner upheld the penalty under Section 114A, rejecting the appeal due to intentional misdeclaration. The appellants' plea of inefficiency was not accepted as a defense. Case-Laws Customs Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439514