https://www.taxtmi.com/caselaws?id=786400 Imposition of penalties under sections 114A and 114AA for short/non levy of anti dumping duty was challenged where the importer accepted non payment, paid the duty with interest after summons, and denied any willful suppression. The tribunal applied the Supreme Court principle that penal liability requires wilful misstatement or suppression and found those ingredients absent. Consequently, penalties under the analogous central excise provision were not sustained and the penalty findings were set aside while liability for the duty itself was discharged by the importer. en-us Thu, 16 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786400 Imposition of penalties under sections 114A and 114AA for short/non levy of anti dumping duty was challenged where the importer accepted non payment, paid the duty with interest after summons, and denied any willful suppression. The tribunal applied the Supreme Court principle that penal liability requires wilful misstatement or suppression and found those ingredients absent. Consequently, penalties under the analogous central excise provision were not sustained and the penalty findings were set aside while liability for the duty itself was discharged by the importer. Case-Laws Customs Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786400