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TMI Blog2024 (11) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... or IGST @ 18% and imposed penalty and interest under Customs Act, 1962 - HELD THAT:- As submission of the petitioner has been considered and appropriate decision has been arrived by the respondents rejecting the objection of the petitioner. Therefore, the invocation of Article 226 of the Constitution of India is not available to the petitioner. The petitioner has to file a Statutory Appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the following Bills of Entry. Sl. No B/E No. B/E Date Item Nos Description Total IGST Paid @ 12% (in Rs.) Total IGST Payable @ 18% (in Rs.) IGST Difference 1 2374004 09.07.2017 1 275121 412681 137560 2 2518364 19.07.2017 1,2,3 299102 448652 149550 3 3734122 24.10.2017 1,2,3 285488 428231 142743 Total 429853 2. Operative portion of the impugned order dated 25.07.2022 reads as under:- 1. I rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the amount demanded for interest at applicable rates, on amount demanded at Sl.No.2 above under Sec 28AA of the Customs Act, 1962. 4. I impose penalty equal to duty demanded at (2) above and interest payable on the same under Section 114(A) of the Customs Act, 1962. 3. A reading of the impugned order indicates that the submission of the petitioner has been considered and appropriate decision has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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