https://www.taxtmi.com/caselaws?id=784780 Voluntary payment of differential duty and interest before issuance of the show cause notice, coupled with the absence of evidence of willful suppression or mala fide misdeclaration, defeated the extended-duty demand. The Tribunal held that the discrepancy in import documentation reflected a bona fide error disclosed through the CHA, so the demand of duty and interest was unsustainable and set aside. On the same facts, confiscation of the imported goods and penalties on the importer and its General Manager also failed because they rested on the same unproven allegation of suppression. The appeals succeeded and the impugned order was annulled with consequential relief. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784780 Voluntary payment of differential duty and interest before issuance of the show cause notice, coupled with the absence of evidence of willful suppression or mala fide misdeclaration, defeated the extended-duty demand. The Tribunal held that the discrepancy in import documentation reflected a bona fide error disclosed through the CHA, so the demand of duty and interest was unsustainable and set aside. On the same facts, confiscation of the imported goods and penalties on the importer and its General Manager also failed because they rested on the same unproven allegation of suppression. The appeals succeeded and the impugned order was annulled with consequential relief. Case-Laws Customs Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784780