Wrong bill of entry

[Sam Sammy]

Dear sir,

we imported two black pepper from Sri Lanka under safta certificate first time and the duty under safta notification no 068/2012 73(2) is 8 percent and 5 percent gst

my CHA or me made a mistake and filed bill of entry under safta notification no 26/2000 and paid no duty as bill of entry was appraised by appraiser under rms

and goods got cleared and already sold

now as we came to know we paid demand draft of duty along with interest of 18 percent to customs which they accepted

can we be penalised or fined for this mistake ?

what is the maximum fine and penalty of any ?

AI Summary

Importer Corrects Filing Error, Pays Duty with Interest; Seeks Relief from Penalties Under Customs Act Sections 28 & 149 A party mistakenly filed a bill of entry under the wrong SAFTA notification, resulting in no duty paid for imported black pepper from Sri Lanka. After realizing the error, they paid the duty with 18% interest. They are concerned about potential penalties. Respondents suggest using Section 149 of the Customs Act for a refund and highlight that under Section 28(2), no penalty is imposed if the duty is voluntarily paid without suppression of facts. If a show cause notice is issued, it can be contested or settled with a 15% penalty under Section 28(5).