https://www.taxtmi.com/caselaws?id=786643 Where penalty under Section 114A of the Customs Act was imposed for alleged non-levy/short-levy of duty, the analysis applies the statutory test for collusion, wilful mis-statement or suppression and for availability of reduced penalty on timely payment. The appellant had made a bona fide self-assessment claiming exemption under the notified exemption and, although the department contested entitlement, voluntarily paid the demanded duty with interest before issuance of show cause notice and did not conceal facts. Absent any finding of deliberate concealment or fraud, the penalty under Section 114A was held unjustified and set aside in favour of the assessee. en-us Thu, 05 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786643 Where penalty under Section 114A of the Customs Act was imposed for alleged non-levy/short-levy of duty, the analysis applies the statutory test for collusion, wilful mis-statement or suppression and for availability of reduced penalty on timely payment. The appellant had made a bona fide self-assessment claiming exemption under the notified exemption and, although the department contested entitlement, voluntarily paid the demanded duty with interest before issuance of show cause notice and did not conceal facts. Absent any finding of deliberate concealment or fraud, the penalty under Section 114A was held unjustified and set aside in favour of the assessee. Case-Laws Customs Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786643