https://www.taxtmi.com/caselaws?id=769058 The CESTAT New Delhi allowed the appeal, ruling that proceedings initiated by SCN dated 05.03.2018 were deemed conclusively closed under section 28(6) of the Customs Act. The appellant had deposited the demanded amount with interest and penalty by 12.04.2018, but the Principal Commissioner rejected the closure plea, expecting deposit of an additional amount demanded through a corrigendum issued in 2019 within 30 days of the original 2018 SCN. The tribunal found this reasoning illogical and noted the Principal Commissioner failed to adjudicate within the statutory one-year period, deciding the matter on 16.12.2019 after the limitation expired. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769058 The CESTAT New Delhi allowed the appeal, ruling that proceedings initiated by SCN dated 05.03.2018 were deemed conclusively closed under section 28(6) of the Customs Act. The appellant had deposited the demanded amount with interest and penalty by 12.04.2018, but the Principal Commissioner rejected the closure plea, expecting deposit of an additional amount demanded through a corrigendum issued in 2019 within 30 days of the original 2018 SCN. The tribunal found this reasoning illogical and noted the Principal Commissioner failed to adjudicate within the statutory one-year period, deciding the matter on 16.12.2019 after the limitation expired. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769058