https://www.taxtmi.com/forum/issue?id=119733 Voluntary payment of differential customs duty together with applicable interest prior to issuance of a show cause notice ordinarily prevents imposition of penalties; the payer must inform the proper officer. This protection does not apply where underpayment results from collusion, willful misstatement, fraudulent conduct, or suppression of facts, in which case penalties remain available despite subsequent payment. en-us Mon, 17 Mar 2025 15:33:54 +0530 Mon, 17 Mar 2025 18:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119733 Voluntary payment of differential customs duty together with applicable interest prior to issuance of a show cause notice ordinarily prevents imposition of penalties; the payer must inform the proper officer. This protection does not apply where underpayment results from collusion, willful misstatement, fraudulent conduct, or suppression of facts, in which case penalties remain available despite subsequent payment. Discussion-Forum Customs Mon, 17 Mar 2025 15:33:54 +0530 https://www.taxtmi.com/forum/issue?id=119733