https://www.taxtmi.com/forum/issue?id=115831 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. en-us Tue, 31 Dec 2019 17:45:01 +0530 Thu, 23 Jan 2025 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115831 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. Discussion-Forum Customs Tue, 31 Dec 2019 17:45:01 +0530 https://www.taxtmi.com/forum/issue?id=115831