https://www.taxtmi.com/article/detailed?id=15227 Procedural lapses consisting of filing returns with a related but incorrect authority are procedural in nature and, if the substantive conditions for an exemption notification are satisfied, do not by themselves attract penalty. The importer must prove entitlement and compliance; the department must show prejudice to revenue or establish fraud, gross wilful neglect, or intent to evade duty before invoking penal provisions for rule contravention. en-us Mon, 13 Oct 2025 08:54:16 +0530 Mon, 13 Oct 2025 08:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15227 Procedural lapses consisting of filing returns with a related but incorrect authority are procedural in nature and, if the substantive conditions for an exemption notification are satisfied, do not by themselves attract penalty. The importer must prove entitlement and compliance; the department must show prejudice to revenue or establish fraud, gross wilful neglect, or intent to evade duty before invoking penal provisions for rule contravention. Articles Customs - Import - Export - SEZ Mon, 13 Oct 2025 08:54:16 +0530 https://www.taxtmi.com/article/detailed?id=15227