https://www.taxtmi.com/article/detailed?id=9532 Section 28 authorises determination and recovery of unpaid or short paid customs duty by show cause notice; section 114A prescribes a mandatory equal penalty where under levy arises from collusion or wilful misstatement, but its application is contingent on a prior determination of duty or interest liability under section 28. A show cause notice issued in the context of confiscation proceedings without finalized bills of entry does not, by itself, invoke section 114A, and in such circumstances penalty provisions under section 112 may be applied instead. en-us Mon, 02 Nov 2020 14:46:23 +0530 Mon, 02 Nov 2020 14:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9532 Section 28 authorises determination and recovery of unpaid or short paid customs duty by show cause notice; section 114A prescribes a mandatory equal penalty where under levy arises from collusion or wilful misstatement, but its application is contingent on a prior determination of duty or interest liability under section 28. A show cause notice issued in the context of confiscation proceedings without finalized bills of entry does not, by itself, invoke section 114A, and in such circumstances penalty provisions under section 112 may be applied instead. Articles Customs - Import - Export - SEZ Mon, 02 Nov 2020 14:46:23 +0530 https://www.taxtmi.com/article/detailed?id=9532