9911796707
TMI Blog2021 (9) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... onclusive in respect of the matters stated therein under Section 28 (6) of the Customs Act, 1962; and that necessary order in this regard be issued - the payment of differential duty penalty and interest has been made on 28.08.2020 within one month of the issue of the show cause notice and the adjudicating authority was duly informed that corrigenda dt.28.09.2020 and 01.10.2020 have been issued much after the provisions of Section 28 have been complied with - the provisions of Section 28 (5) have been fully complied and have been endorsed by the authority who has investigated the case and issued the show cause notice. Under these circumstances, revision of show cause by way of Corrigenda, aftersuch compliance and subsequent adjudication of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FINAL ORDER No. 42337/2021 - Dated:- 23-9-2021 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER(TECHNICAL) Shri S. Murugappan, Advocate For the Appellant Shri R. Raja Raman, AC (AR) For the Respondent ORDER The appellants have imported sun glasses, reading glasses, frames etc. in five containers; filed Bills of Entry and shifted the goods to an unit in free trade warehousing zone in Chennai. On conduct of investigation, the department found that there was misdeclaration of quantity in the impugned consignments. On conclusion of investigations, a show cause notice dated 29.07.2020 was issued proposing confiscation of goods, revision of value of declared and imposing penalties. The appellants, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellants have colluded with the overseas suppliers and misrepresented the facts, if any, with an intent to evade payment of duty, so as to attract penalty under Section 114A of Customs Act,1962. 3. Learned Authorised Representative for the department relies upon the findings of the OIO. 4. Heard both sides and perused the records of the case. We find that in the instant case a show cause notice was issued on 29.07.2020. The office of the Commissioner of Customs, Chennai III have vide letter dt.11.09.2020 informed the Additional Commissioner of Customs of Chennai VII Commissionerate that duty with interest and penalty has been paid in full within 30 days of the receipt of the demand cum show cause notice;the proceedings are d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of such payment in writing. (6) Where the importer or the exporter or the agent or the employee of the importer or the exporter, as the case may be, has paid duty with interest and penalty under sub-section (5), the proper officer shall determine the amount of duty or interest and on determination, if the proper officer is of the opinion - (i) that the duty with interest and penalty has been paid in full, then, the proceedings in respect of such person or other persons to whom the notice is served under sub-section (1) or sub-section (4), shall, without prejudice to the provisions of sections 135, 135A and 140 be deemed to be conclusive as to the matters stated therein; or (ii) that the duty with interest and penalty that has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econdly, the corrigenda seek to enhance the value by a small amount. As can be seen the letter was issued after due approval of Principal Commissioner of Customs. The case cannot be adjudicated by another commissioner without the said letter is set aside following due process of Law. It is a settled principle of law that a corrigendum cannot be issued altering the issues causing undue disadvantage to the Noticee. We find that corrigenda to the SCN were issued well after the compliance contemplated in sub-section (5) of Section 28 of the Customs Act, 1962 has been made and accepted. No reasons whatsoever have been discussed in the OIO as to why the compliance under sub-section (5) of Section 28 was not accepted and as to why the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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