2018 (1) TMI 570

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....the respondent ORDER Per S.K. Mohanty : Imposition of penalty under Section 112(b)(ii) of the Customs Act, 1962 is the subject matter of the present dispute. 2. The brief facts of the case are that M/s IPM India Wholesale Trading Pvt. Ltd. had imported 10 consignments of cigarettes and got the same cleared vide the bill of entry filed before the Inland container depot, TKD. An intellig....

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....t of duty at the old rate. He further submits that the moment, the Customs department pointed out the mistake regarding short payment of duty, the appellant advised its client for payment of the differential amount and accordingly, the differential amount of duty along with interest was deposited before issuance of the show cause notice. Thus, he submits that in absence of any lapses on the part o....

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....fraud the Government revenue. Further, on perusal of the case records, I do not find any reason being assigned against the appellant in support of imposition of penalty. Thus, in view of the fact that the differential duty along with interest was paid before initiation of the show cause proceedings and such amount was appropriated into the Government account in the adjudication order, penalties ca....