2006 (5) TMI 381

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..... er : M.V. Ravindran, Member (J)]. These two appeals are directed against two Orders-in-Original both dated 31-5-2005 wherein the adjudicating authority has dropped the proceedings initiated against the appellants. The Revenue is aggrieved by the said order on the ground that the adjudicating authority should not have dropped the proceedings. Since the issue involved in both the cases are ide .....

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..... fine in lieu of confiscation. 3. I find that the respondents on their own have paid the differential duty and interest in respect of consignments which were misdeclared by them and sought to be cleared. The action of the respondent is covered by sub-section (2B) of Section 28 of the Customs Act, 1962, which reads as under :- (2B) Where any duty has not been levied or has been short-levied or .....

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..... six months as the case may be, referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation 1. - Nothing contained in this sub-section shall apply in a case where the duty was not levied or was not paid or the interest was not paid or was part paid or the duty or interest was erroneously refunded by reason of collusion or any wilful missta .....

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