https://www.taxtmi.com/highlights?id=93813 CESTAT allowed the appeal and quashed the departmental proceedings. The appellant, an exporter of iron-ore fines, had higher realized FOB values on final invoices than declared in shipping bills; upon detection by DRI the appellant paid the differential duty with interest before issuance of the Show Cause Notice. The Tribunal held that issuance of the SCN after payment was unnecessary under s.28(2) of the Customs Act and, on that basis, set aside the impugned SCN and consequential proceedings. Accordingly the redemption fine and penalties imposed on the appellant were rescinded and the appeal was allowed. en-us Mon, 03 Nov 2025 08:13:54 +0530 Mon, 03 Nov 2025 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93813 CESTAT allowed the appeal and quashed the departmental proceedings. The appellant, an exporter of iron-ore fines, had higher realized FOB values on final invoices than declared in shipping bills; upon detection by DRI the appellant paid the differential duty with interest before issuance of the Show Cause Notice. The Tribunal held that issuance of the SCN after payment was unnecessary under s.28(2) of the Customs Act and, on that basis, set aside the impugned SCN and consequential proceedings. Accordingly the redemption fine and penalties imposed on the appellant were rescinded and the appeal was allowed. Highlights Customs Mon, 03 Nov 2025 08:13:54 +0530 https://www.taxtmi.com/highlights?id=93813