https://www.taxtmi.com/caselaws?id=33158 The tribunal upheld the recovery of customs duty and interest but set aside penalties and confiscation orders in a case involving non-declaration of lubricating oil, heli fuel oil, and fuel oil in Bills of Entry. The omission was deemed unintentional, and the items were eligible for exemption. Penalties on individuals and the Custom House Agent were also overturned as the main companies rectified the mistake and fulfilled duty obligations. The decision emphasized the accidental nature of the non-declaration, distinguishing it from intentional evasion. en-us Fri, 19 Dec 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33158 The tribunal upheld the recovery of customs duty and interest but set aside penalties and confiscation orders in a case involving non-declaration of lubricating oil, heli fuel oil, and fuel oil in Bills of Entry. The omission was deemed unintentional, and the items were eligible for exemption. Penalties on individuals and the Custom House Agent were also overturned as the main companies rectified the mistake and fulfilled duty obligations. The decision emphasized the accidental nature of the non-declaration, distinguishing it from intentional evasion. Case-Laws Customs Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33158