2021 (5) TMI 902

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rajesh Rai, Mr. Amandeep Kumar, ARs ORDER The appellant is in appeal against the impugned order wherein redemption fine of Rs. 1,00,000/- and penalties of Rs. 25,000/- and Rs. 1,50,000/- have been 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d. Redemption fine and penalties were imposed on the appellant. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that in case when differential duty is to be demanded, the same can be demanded under Section 28(1) of the Customs Act, 1962 and interest thereon can be demanded under Section 28 AA of the Customs Act, 1962. As the appellant has pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... submitted that interest could not been 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 a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder 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 imposed the penalty on the appellant. Moreover, when any differential duty is to be demanded from the importer, the provisions of Section 28 (1) of the Act .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ustoms 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 tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X