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Informative

No Evidence of Wilful Delay: CESTAT Sets Aside Late Filing Fines, Grants Relief

Update / Judgement Date

27 Nov 2025

Source

Taxscan

Author

Sakshi Bhardwaj — WCP Legal Desk

Reading Time

1 min read

Income Tax

CESTAT ruled that late filing fines were unjustified as the department could not prove wilful delay by the importer. The tribunal emphasized that penalties must be based on deliberate non-compliance. This decision aids businesses burdened by excessive procedural penalties lacking factual support.