https://www.taxtmi.com/caselaws?id=246864 The High Court allowed the Customs Appeal, setting aside the penalty and interest imposed by the Adjudicating authority and the Appellate Authority. The Court held that payment of duty before the show cause notice does not absolve liability for penalty and interest, relying on Supreme Court precedents. The respondent's appeal was allowed, overturning the CESTAT's decision, emphasizing the consistent liability for duty, penalty, and interest regardless of the timing of duty payment relative to the notice issuance. en-us Thu, 16 Jan 2014 00:00:00 +0530 Sat, 06 Jun 2015 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246864 The High Court allowed the Customs Appeal, setting aside the penalty and interest imposed by the Adjudicating authority and the Appellate Authority. The Court held that payment of duty before the show cause notice does not absolve liability for penalty and interest, relying on Supreme Court precedents. The respondent's appeal was allowed, overturning the CESTAT's decision, emphasizing the consistent liability for duty, penalty, and interest regardless of the timing of duty payment relative to the notice issuance. Case-Laws Customs Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246864