2017 (6) TMI 361

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....t. ORDER The Revenue is in appeal against order dated 29.05.2014 of Commissioner (Appeals), Customs, New Delhi. 2. The brief facts of the case are that the proceedings were initiated against the respondent with reference to improper valuation of imported goods. After due investigation, a show cause notice dated 28.11.2012 was issued to the respondent to demand differential duty of Rs. 9,8....

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....ssioner (Appeals) held that though the show cause notice itself, which was issued invoking non-existing provisions, will not technically survive, as the respondents are only pleading for closure of deposit on payment of differential customs duty along with 25% of penalty in terms of Section 28(5), their request merits acceptance. He, as such, directed the Original Authority to verify the facts and....

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....rest payable has not been paid, part-paid or erroneously refunded, for any reason other than the reasons of collusion or any wilful mis-statement or suppression of facts,- (a)   the proper officer shall, within one year from the relevant date, serve notice on the person chargeable with the duty or interest which has not been so levied or which has been short-levied or short-paid or to....

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.... suppression of facts by the importer or the exporter or the agent or the employee of the importer or the exporter, to whom a notice has been served under subsection (4) by the proper officer, such person may pay the duty in full or in part, as may be accepted by him, and the interest payable thereon under section 28AA and the penalty equal to twenty-five per cent. of the duty specified in the not....