Assessee Pays Duty Voluntarily Without Department Objections; No Penalty Imposed u/s 11AC Due to Lack of Intent.

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....Penalty u/s 11AC - valuation - Assessee paid the duty suo motu without any enquiries or any objection from the department. This conduct of the respondent clearly indicates that there was no intention leave alone wilful intention to evade payment of duty - No penalty - AT....