https://www.taxtmi.com/highlights?id=95955 Where differential customs duty was not paid on two import invoices, the tribunal held that demand, confiscation under s.111(l), and penalties were unsustainable because the importer voluntarily disclosed the lapse and deposited the differential duty with interest prior to issuance of the show cause notice, negating suppression, misstatement, collusion, or mala fide intent; consequently, the penalty on the responsible employee also could not survive. The impugned order was set aside and the appeals were allowed with consequential relief as per law. - CESTAT en-us Mon, 12 Jan 2026 16:51:51 +0530 Mon, 12 Jan 2026 16:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95955 Where differential customs duty was not paid on two import invoices, the tribunal held that demand, confiscation under s.111(l), and penalties were unsustainable because the importer voluntarily disclosed the lapse and deposited the differential duty with interest prior to issuance of the show cause notice, negating suppression, misstatement, collusion, or mala fide intent; consequently, the penalty on the responsible employee also could not survive. The impugned order was set aside and the appeals were allowed with consequential relief as per law. - CESTAT Highlights Customs Mon, 12 Jan 2026 16:51:51 +0530 https://www.taxtmi.com/highlights?id=95955