https://www.taxtmi.com/caselaws?id=464208 Penalty for defects in import declaration form/Form 38 could not be sustained where the omissions were only clerical, the discrepancy was explained at the seizure stage, and no finding was recorded that the assessee acted deliberately to evade tax. The Tribunal applied prior decisions and held that mere inadequacy in the forms, without proof of intent to evade, is insufficient to justify penalty. Penalty was therefore held unsustainable. en-us Thu, 17 Feb 2022 00:00:00 +0530 Fri, 10 Oct 2025 21:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464208 Penalty for defects in import declaration form/Form 38 could not be sustained where the omissions were only clerical, the discrepancy was explained at the seizure stage, and no finding was recorded that the assessee acted deliberately to evade tax. The Tribunal applied prior decisions and held that mere inadequacy in the forms, without proof of intent to evade, is insufficient to justify penalty. Penalty was therefore held unsustainable. Case-Laws VAT / Sales Tax Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464208