https://www.taxtmi.com/article/detailed?id=16297 Late submission of the LMPC certificate and SIMS certificate was treated as a procedural and technical lapse rather than a mala fide attempt to evade duty. The discussion states that penalty under section 114AA was unsustainable because there was no knowingly false or incorrect declaration, while the redemption fine and penalty under section 112(a)(i) were reduced in view of delayed compliance with import documentation requirements. en-us Tue, 28 Apr 2026 07:30:40 +0530 Tue, 28 Apr 2026 07:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16297 Late submission of the LMPC certificate and SIMS certificate was treated as a procedural and technical lapse rather than a mala fide attempt to evade duty. The discussion states that penalty under section 114AA was unsustainable because there was no knowingly false or incorrect declaration, while the redemption fine and penalty under section 112(a)(i) were reduced in view of delayed compliance with import documentation requirements. Articles Customs - Import - Export - SEZ Tue, 28 Apr 2026 07:30:40 +0530 https://www.taxtmi.com/article/detailed?id=16297