https://www.taxtmi.com/caselaws?id=790533 Belated filing of import compliance documents, without proof of knowingly or intentionally false declaration, was treated as a technical breach rather than conduct attracting penalty under section 114AA of the Customs Act, 1962, and that penalty was set aside. The redemption fine and penalty under section 112(a)(i) were reduced because the lapse was procedural and did not show intent to evade duty or obtain undue benefit, so the monetary consequences were moderated in favour of the assessee. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790533 Belated filing of import compliance documents, without proof of knowingly or intentionally false declaration, was treated as a technical breach rather than conduct attracting penalty under section 114AA of the Customs Act, 1962, and that penalty was set aside. The redemption fine and penalty under section 112(a)(i) were reduced because the lapse was procedural and did not show intent to evade duty or obtain undue benefit, so the monetary consequences were moderated in favour of the assessee. Case-Laws Customs Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790533