2017 (12) TMI 1385

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..... e deposited within one month from the date of issuance of the SCN? - Held that: - In view of the fact that the proceedings were concluded by the Adjudicating Authority u/s 28 (5) upon deposit of duty amount alongwith interest and 15% of penalty, there was no occasion or scope to proceed further against appellant for confirmation of penalty under Section 114A ibid - appeal allowed - decided in favo .....

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..... did not pay VAT/Sales Tax on the imported goods sold in the domestic market. 3. The learned Advocate appearing for the appellant submits that the entire duty confirmed in the impugned order was paid by the appellant much before issuance of the adjudication order and accordingly, the Adjudicating Authority has concluded the proceedings under Section 28 (5) of the Customs Act, 1962. Thus, he subm .....

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..... e adjudication order under Section 3 (5) of the Customs Tariff Act, 1975. However, the challenge in this appeal is with regard to imposition of penalty only. We find that the learned Adjudicating Authority in the impugned order has held that the proceedings initiated against the importer (appellant herein) in respect of the disputed imports have already been concluded under Section 28 (5) ibid. In .....

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