https://www.taxtmi.com/caselaws?id=464477 Differential duty and interest were paid before the show cause notice was issued, and the record did not establish any intent to evade duty or suppression of facts. Because the appellant had voluntarily discharged the liability once the moisture-content discrepancy was pointed out, the basis for further proceedings under the Customs Act was found lacking, and the factual foundation for penalty was not made out. The penalties were therefore set aside, with consequential relief granted in accordance with law. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 31 Oct 2025 17:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464477 Differential duty and interest were paid before the show cause notice was issued, and the record did not establish any intent to evade duty or suppression of facts. Because the appellant had voluntarily discharged the liability once the moisture-content discrepancy was pointed out, the basis for further proceedings under the Customs Act was found lacking, and the factual foundation for penalty was not made out. The penalties were therefore set aside, with consequential relief granted in accordance with law. Case-Laws Customs Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464477