https://www.taxtmi.com/caselaws?id=793640 Penalties under the Customs Act were held unsustainable where the importer had disclosed the bills of entry, the environment certificate and the manufacturer's technical specifications at the time of import. The goods were cleared after customs verification, and the certificate had been issued by a duly authorised notified agency. On the record, there was no concealment, suppression or knowing use of false or incorrect material; the only alleged defect was absence of a Type Approval form. The importer's conduct was found to reflect bona fide belief, and the omission was treated as a failure at the clearance stage rather than intentional misconduct. Penalties under Sections 112(a) and 114AA were therefore set aside. en-us Fri, 19 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793640 Penalties under the Customs Act were held unsustainable where the importer had disclosed the bills of entry, the environment certificate and the manufacturer's technical specifications at the time of import. The goods were cleared after customs verification, and the certificate had been issued by a duly authorised notified agency. On the record, there was no concealment, suppression or knowing use of false or incorrect material; the only alleged defect was absence of a Type Approval form. The importer's conduct was found to reflect bona fide belief, and the omission was treated as a failure at the clearance stage rather than intentional misconduct. Penalties under Sections 112(a) and 114AA were therefore set aside. Case-Laws Customs Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793640