#Penalty Enforcement

CESTAT rules that confiscation under Section 111 of the Customs Act conclusively proves deliberate suppression, making penalty under Section 114A mandatory. The Tribunal upheld duty evasion of Rs. 17.6 lakh, reinforcing strict compliance for import declarations and penal consequences for misdeclaration.

Bombay High Court holds that even without express limitation, penalties under Section 85-B of ESI Act must be imposed within five years to ensure fairness and legal certainty.

The Customs Appellate Tribunal holds that penalties under Section 112(b)(i) cannot be sustained without valid statements under Section 138B, establishing procedural compliance as essential for mens rea.