2016 (7) TMI 1273 - SCH - Customs

Imposition of penalty - the decision in the case of Commissioner of Cus. Mangalore Versus Jindal Vijayanagar Steel Ltd. 2011 (8) TMI 1261 - KARNATAKA HIGH COURT referred where it was held that payment of differential duty made by the assessee before or after issuance of show cause notice does not alter liability for penalty and the imposition of penalty is mandatory if the conditions are satisfied - Held that - there is no error in the impugned order which warrants our interference - appeal dismissed - decided against appellant.