https://www.taxtmi.com/caselaws?id=327099 The Tribunal concluded that the appellants' compliance with Section 28(1A) of the Customs Act, 1962, by paying duty, interest, and 25% penalty within the specified time, deemed the proceedings conclusive. Despite this compliance, the adjudicating authority proceeded with confiscation of goods and penalties, which the Tribunal deemed unnecessary. The Tribunal set aside the order, granting relief to the appellants and rejecting the Revenue's appeals. The decision emphasized that once compliance with Section 28(1A) is met, proceedings should be deemed conclusive, thereby ending further adjudication. en-us Wed, 27 Apr 2016 00:00:00 +0530 Tue, 15 Nov 2016 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327099 The Tribunal concluded that the appellants' compliance with Section 28(1A) of the Customs Act, 1962, by paying duty, interest, and 25% penalty within the specified time, deemed the proceedings conclusive. Despite this compliance, the adjudicating authority proceeded with confiscation of goods and penalties, which the Tribunal deemed unnecessary. The Tribunal set aside the order, granting relief to the appellants and rejecting the Revenue's appeals. The decision emphasized that once compliance with Section 28(1A) is met, proceedings should be deemed conclusive, thereby ending further adjudication. Case-Laws Customs Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327099