https://www.taxtmi.com/caselaws?id=779540 CESTAT allowed the appeal and set aside penalty proceedings under s.158 Customs Act, 1962 for breach of sub-rule 3, r.6 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The tribunal found the failure to file complete quarterly returns was a bona fide procedural lapse, not deliberate defiance or dishonest conduct, and invoked SC precedent that penalties should not ordinarily be imposed for technical or venial breaches arising from genuine belief. Penal action was quashed. en-us Mon, 06 Oct 2025 00:00:00 +0530 Mon, 06 Oct 2025 15:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779540 CESTAT allowed the appeal and set aside penalty proceedings under s.158 Customs Act, 1962 for breach of sub-rule 3, r.6 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The tribunal found the failure to file complete quarterly returns was a bona fide procedural lapse, not deliberate defiance or dishonest conduct, and invoked SC precedent that penalties should not ordinarily be imposed for technical or venial breaches arising from genuine belief. Penal action was quashed. Case-Laws Customs Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779540