2023 (8) TMI 135 - SCH - Customs

Leviability of interest and penalty in relation to amounts payable as duty other than basic customs duty - mis-declaration of goods - intent to evade customs duty or not - it was held by High Court that In the present case, it is not disputed that petitioner has paid a sum of Rs.11.84 Crores much prior to the issuance of show cause notice. There is no determination of duty under Section 28(2) of the Customs Act, 1962 and, therefore, Section 28AB of the Customs Act, 1962 is also not applicable. HELD THAT - There are no merit in the Special Leave Petition - SLP dismissed.

Summary

The Supreme Court of India in 2023 (8) TMI 135 - SC Order, dismissed the Special Leave Petition after hearing from the Additional Solicitor General. The delay was condoned and pending applications were disposed of.