https://www.taxtmi.com/caselaws?id=786884 Section 114A of the Customs Act mandates a penalty equal to duty or interest determined under Section 28(8) where non-levy or short-levy results from collusion, wilful misstatement, or suppression of facts. Diversion of duty-free mulberry raw silk imported under Advance Authorisation, supported by fabricated addresses and documents and absence of bona fide manufacturing facilities, establishes the required ingredients where differential duty is determined on that basis. Penalty under Section 114A therefore applies, while separate penalty under Section 112(a) is dropped in the stated circumstances. 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 Section 114A of the Customs Act mandates a penalty equal to duty or interest determined under Section 28(8) where non-levy or short-levy results from collusion, wilful misstatement, or suppression of facts. Diversion of duty-free mulberry raw silk imported under Advance Authorisation, supported by fabricated addresses and documents and absence of bona fide manufacturing facilities, establishes the required ingredients where differential duty is determined on that basis. Penalty under Section 114A therefore applies, while separate penalty under Section 112(a) is dropped in the stated circumstances. Case-Laws Customs Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786884