https://www.taxtmi.com/caselaws?id=340037 The Member (Judicial) set aside the penalties imposed on the appellant for paying a differential duty and a 25% penalty before the issuance of a show cause notice. The Member distinguished the case from a precedent cited by the respondent, noting that the duty was demanded under Section 28 of the Customs Act, 1962. As per Section 28(5), paying the duty along with a penalty should conclude the proceedings. Therefore, the penalties imposed were deemed unwarranted, and the order imposing redemption fine and penalty was contrary to law. The appeal was allowed as the proceedings against the appellant were found unjustified. en-us Thu, 19 Jan 2017 00:00:00 +0530 Tue, 14 Mar 2017 14:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340037 The Member (Judicial) set aside the penalties imposed on the appellant for paying a differential duty and a 25% penalty before the issuance of a show cause notice. The Member distinguished the case from a precedent cited by the respondent, noting that the duty was demanded under Section 28 of the Customs Act, 1962. As per Section 28(5), paying the duty along with a penalty should conclude the proceedings. Therefore, the penalties imposed were deemed unwarranted, and the order imposing redemption fine and penalty was contrary to law. The appeal was allowed as the proceedings against the appellant were found unjustified. Case-Laws Customs Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340037