https://www.taxtmi.com/caselaws?id=428407 Payment of duty, interest and penalty under Section 28(6)(i) brought the proceedings to a deemed conclusion not only for the importer but also for the co-noticee Customs Broker covered by the same notice and facts. A clarificatory Board circular could not curtail that statutory consequence, and the seizure/confiscation exclusion did not defeat the benefit in this duty-demand setting. On that basis, the penalty under Section 112(a) against the Customs Broker was unsustainable and was set aside. en-us Wed, 28 Sep 2022 00:00:00 +0530 Thu, 29 Sep 2022 23:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428407 Payment of duty, interest and penalty under Section 28(6)(i) brought the proceedings to a deemed conclusion not only for the importer but also for the co-noticee Customs Broker covered by the same notice and facts. A clarificatory Board circular could not curtail that statutory consequence, and the seizure/confiscation exclusion did not defeat the benefit in this duty-demand setting. On that basis, the penalty under Section 112(a) against the Customs Broker was unsustainable and was set aside. Case-Laws Customs Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428407