9911796707
TMI Blog2021 (5) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962. The provision of Section 18(2) speaks that when the duty leviable on such goods is assessed finally (or re-assessed by the proper officer) in accordance with the provisions of this Act, then the amount paid by the assessee at the time of clearance shall be adjusted. On going through the records placed, there is no final assessment order has been placed which means the provisional release of the goods has been treated as final and the duty paid by the appellant has been adjusted under Section 18(2) of the Act. It is very strange that without finalization of the assessment, re-assessment of the bill of entry, how the duty paid by the appellant has been adjusted under section 18(2) of the Act and demanded the interest and impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een imposed on them under Section 112 and Section 114 AA of the Customs Act, 1962 respectively. 2. The facts of the case are that the appellant imported one consignment declaring the same as heavy melting scrap. On physical examination, it was found that it is secondary and defected MS Sheets. The appellant sought provisional release of the goods under Section 110 A of the Customs Act, 1962 and the goods were allowed to be released provisionally and at the time of taking possession of the goods, the appellant paid entire amount of the differential duty along with interest thereon and 15% duty as penalty in terms of Section 28(5) of the Customs Act, 1962. Later on, a show cause notice was issued to the appellant holding that the duty has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded from the appellant under Section 28AA of the Act. 5. Heard the parties and considered the submissions. 6. On going through the facts of the case which have not been disputed either of the sides, I find that on detection of the goods on being mis-declared by the appellant, the appellant sought provisional release of the goods which was allowed and at that time, the appellant paid differential duty alongwith interest and 15% of duty as penalty in terms of Section 28(5) of the Customs Act, 1962. Later on, the show cause notice has been issued to the appellant to adjust the duty paid by the appellant under Section 18(2) of the Customs Act, 1962. 7. The provision of Section 18(2) speaks that when the duty leviable on such good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been made under Section 28 AA of the Act, naturally or consequentially the provisions of Section 28(5) of the Customs Act, 1962 have been attracted in the facts and circumstances of the case. Therefore, the duty, interest and penalty paid by the appellant at the time of clearance of the goods shall amounts to be concluded under Section 28(5) of the Customs Act, 1962 Instead of doing so, the officers of the Revenue has gone beyond that, which is not permissible in law. 8. In these circumstances, I hold that the duty, interest and 15% penalty in terms of Section 28(5) of the Customs Act, 1962 paid by the appellant is sufficient. Therefore, the impugned order deserves no merit, hence set aside. 9. In result, the appeal is allowed f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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