https://www.taxtmi.com/forum/issue?id=120712 Voluntary payment of differential customs duty with interest and the prescribed reduced 15% penalty under Section 28(5) triggers statutory closure under Section 28(6), extinguishing the short levy demand and divesting the department of jurisdiction to re agitate the same demand or impose enhanced penalties thereafter. en-us Tue, 13 Jan 2026 16:40:32 +0530 Sat, 17 Jan 2026 18:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120712 Voluntary payment of differential customs duty with interest and the prescribed reduced 15% penalty under Section 28(5) triggers statutory closure under Section 28(6), extinguishing the short levy demand and divesting the department of jurisdiction to re agitate the same demand or impose enhanced penalties thereafter. Discussion-Forum Customs Tue, 13 Jan 2026 16:40:32 +0530 https://www.taxtmi.com/forum/issue?id=120712