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TMI Blog2022 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms (CBEC) in circular no. 45/2016-Cus dated 23rd September 2016, was the direction in the latter that pending cases be disposed off accordingly. The duty and interest liability were made good before issue of show cause notice despite which proceedings under section 28 of Customs Act, 1962 were initiated and, it would appear, as mandatory penalty under section 114A of Customs Act. 1962 was invokable. The recovery was required to be completed by issue of adjudication order; however, under the new incorporation in section 28 of Customs Act, 1962, facility of reduced penalty was made available and the appellant opted for the benefit bringing the proceedings to a conclusion on their own which, even without a speaking adjudication order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng been made applicable for a limited time in specific circumstances, prompted payment on 28 th May 2015 to such extent, arising out of proposal in show cause notice dated 30th April 2015. 2. The said show cause notice initiated proceedings under section 28 of Customs Act, 1962 to recover duty foregone on imports effected by recourse to benefit of notification no. 104/2009-Cus dated 14 th September 2009 available to holders of scrips under status holder incentive scrip (SHIS)' for which the appellant was ineligible owing to having been issued with zero duty export promotion capital goods (EPCG)' scheme in the same year, i.e, 2010-11 as stipulated in notification no. 102/2009-Cus dated 11th September 2009. With the compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms (CBEC) in circular no. 45/2016-Cus dated 23rd September 2016, was the direction in the latter that pending cases be disposed off accordingly. The lower authorities declined to perceive concluded proceedings as pending and, taking note of absence of protest while discharging the liability, held the claim for refund to be ineligible. 6. The duty and interest liability were made good before issue of show cause notice despite which proceedings under section 28 of Customs Act, 1962 were initiated and, it would appear, as mandatory penalty under section 114A of Customs Act. 1962 was invokable. The recovery was required to be completed by issue of adjudication order; however, under the new incorporation in section 28 of Customs Act, 1962 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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