https://www.taxtmi.com/caselaws?id=797748 Voluntary disclosure and rectification of an omitted supplier invoice shortly after customs clearance can establish a bona fide declaration error rather than duty evasion. Where the importer seeks reassessment and pays differential duty before departmental detection, and the supplier's communication supports the inadvertent omission, a residual customs penalty is not justified without evidence of wilful non-compliance or intent to evade duty. Penalty under the residual provision is therefore unsustainable in the absence of mens rea. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797748 Voluntary disclosure and rectification of an omitted supplier invoice shortly after customs clearance can establish a bona fide declaration error rather than duty evasion. Where the importer seeks reassessment and pays differential duty before departmental detection, and the supplier's communication supports the inadvertent omission, a residual customs penalty is not justified without evidence of wilful non-compliance or intent to evade duty. Penalty under the residual provision is therefore unsustainable in the absence of mens rea. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797748