https://www.taxtmi.com/caselaws?id=771190 Tribunal addressed penalty liability under Customs Act for import duty discrepancies. Rejected automatic penalty for Managing Director, emphasizing requirement of conscious duty evasion. Determined that appellant's conduct of paying excess duty and seeking refunds negated intentional evasion. Tribunal set aside penalty, ruling managerial position alone does not trigger liability without proof of deliberate attempt to evade customs duty. en-us Tue, 13 May 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771190 Tribunal addressed penalty liability under Customs Act for import duty discrepancies. Rejected automatic penalty for Managing Director, emphasizing requirement of conscious duty evasion. Determined that appellant's conduct of paying excess duty and seeking refunds negated intentional evasion. Tribunal set aside penalty, ruling managerial position alone does not trigger liability without proof of deliberate attempt to evade customs duty. Case-Laws Customs Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771190