https://www.taxtmi.com/caselaws?id=786884 The note addresses imposition of penalty where differential customs duty is determined following willful misstatement, suppression of facts and diversion of duty free imports. It concludes that when duty is determined under adjudication for such willful conduct the statutory provision mandates imposition of a penalty equal to the differential duty plus interest; prior penalties under general penalty provisions were superseded. The analysis emphasises factual indicia of organised fraud (fabricated addresses/documents, diversion, absence of bona fide manufacturing) as satisfying the statutory ingredient of wilful suppression and justifying mandatory penalty equal to duty plus interest. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786884 The note addresses imposition of penalty where differential customs duty is determined following willful misstatement, suppression of facts and diversion of duty free imports. It concludes that when duty is determined under adjudication for such willful conduct the statutory provision mandates imposition of a penalty equal to the differential duty plus interest; prior penalties under general penalty provisions were superseded. The analysis emphasises factual indicia of organised fraud (fabricated addresses/documents, diversion, absence of bona fide manufacturing) as satisfying the statutory ingredient of wilful suppression and justifying mandatory penalty equal to duty plus interest. Case-Laws Customs Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786884