https://www.taxtmi.com/caselaws?id=119685 The court dismissed the appeals filed by the Revenue against Orders-in-Original dropping proceedings initiated by the adjudicating authority. The core issue was the self-correction and payment of differential duty and interest by the appellants for misdeclared imported cloves. The court found that the appellants had voluntarily paid the duty, absolving them from the need for a show cause notice as per Section 28(2B) of the Customs Act, 1962. Issuing a show cause notice after self-payment was deemed a violation of the Act, leading to the dismissal of the Revenue's appeals. en-us Wed, 17 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 15:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119685 The court dismissed the appeals filed by the Revenue against Orders-in-Original dropping proceedings initiated by the adjudicating authority. The core issue was the self-correction and payment of differential duty and interest by the appellants for misdeclared imported cloves. The court found that the appellants had voluntarily paid the duty, absolving them from the need for a show cause notice as per Section 28(2B) of the Customs Act, 1962. Issuing a show cause notice after self-payment was deemed a violation of the Act, leading to the dismissal of the Revenue's appeals. Case-Laws Central Excise Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119685