Waiver Denied: Interest and Penalty Upheld Due to Clandestine Clearance Despite Pre-SCN Duty Payment; Confiscation Lawful.

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....Waiver of interest and penalty - seeking of waiver on the ground that duty was paid prior to issuance of SCN - Since the goods were cleared clandestinely the confiscation of the goods and vehicle is also in accordance with law, waiver cannot be granted - AT....