TaxTMI 
TaxTMI 
Dear Experts,
Penalty imposed equilant to duty under Customs Act is right under section 112(a) when the assessee himself paid the duty and interest before adjudicate the matter after issue of Show cause Notice?
Penalty under Section 112(a)
31 Dec 2019 
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Penalty under customs law may be barred when duty and interest are paid and the proper officer is timely notified.
Whether a penalty under Section 112(a) is barred depends on timely payment of duty and interest and written notification to the proper officer. If payment is made and the proper officer is informed as required, no notice or penalty in respect of that duty or interest may be served. The proviso provides that if the amount specified in a notice is paid in full within thirty days from receipt of the notice, no penalty shall be levied and proceedings under that notice are deemed concluded. Failure to notify before issuance may lead to adjudication, but the thirty-day cure still prevents penalty. (AI Summary)
Whether a penalty under Section 112(a) is barred depends on timely payment of duty and interest and written notification to the proper officer. If payment is made and the proper officer is informed as required, no notice or penalty in respect of that duty or interest may be served. The proviso provides that if the amount specified in a notice is paid in full within thirty days from receipt of the notice, no penalty shall be levied and proceedings under that notice are deemed concluded. Failure to notify before issuance may lead to adjudication, but the thirty-day cure still prevents penalty. (AI Summary)