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TMI Blog2019 (2) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the amount of interest liable to be paid on the said duty - Held that:- The question of law whether component of interest be considered while arriving at the quantum of penalty prescribed under Section 114A of the Customs Act, 1962 has been considered by the Tribunal in Bharti Airtel Ltd.'s case [2012 (7) TMI 233 - CESTAT, BANGALORE], where it was held that Commissioner was not in a pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue assailing the respective impugned orders submitted that in imposing penalty under Section 114A of the Customs Act, 1962, only the duty involved was taken into account, but not considered the amount of interest liable to be paid on the said duty. 3. Learned Advocate appearing for the respondents has submitted that the issue whether interest be included in determining the quantum of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue in the said case, this Tribunal has observed as follows: - 21.2 At this stage, the appeals by the department on the quantum of penalties imposed on the appellant-assessees can be considered. In the said appeals, the prayer is for imposition of penalties equivalent to the duty demanded plus the corresponding, interest accrued under Section 28AB of the Act instead of restricting the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount of duty or interest due from such person not being in excess of the amount specified in the notice . It is to be noted that the demand of duty to be confirmed has to be either below or equal to the duty demanded in the show-cause notices. Section 114A refers to cases where the person who is liable to pay the duty or interest as the case may be, as determined It appears that Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties under Section 114A. Further Section 114A envisages penalty on the person who is liable to pay the duty or interest, as the case may be, as determined under sub-section 8 of Section 28 . The Commissioner was not in a position to determine the interest amount at the time of passing the impugned order. Therefore, his imposing penalties equal to the duty determined is in order. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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