2019 (11) TMI 966

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....Supdt. (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 10.11.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the Order-in-Original imposing penalty of Rs. 5,000/- (Rupees Five Thousand only) on the appellant. Briefly the facts of the present case are that the appellant is a custom broker ho....

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....2,14,735/- (Rupees Six Crore Twenty Two Lakhs Fourteen Thousand Seven Hundred and Thirty Five only) whereas duty paid by M/s. Corp Bank Ltd. (the importer) was Rs. 6,08,22,993/- (Rupees Six Crore Eight Lakhs Twenty Two Thousand Nine Hundred and Ninety Three only). As a result there was short payment of duty of Rs. 13,91,743/- (Rupees Thirteen Lakhs Ninety One Thousand Seven Hundred and Forty Three....

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....ing judicial precedent and without appreciating the facts and the evidence on record. He further submitted that as soon as the short payment of duty was pointed out, the importer Corporation Bank paid the differential duty along with interest before the issue of show-cause notice in four Bills of Entry and with regard to one Bill of Entry they have paid the differential duty within 30 days of the ....

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.... 5. After considering the submissions of both the parties and perusal of the material on record, I find that once the original importer after being pointed out by the audit have paid the differential duty along with interest, there was no necessity to issue the show-cause notice under Section 28 of the Customs Act. Further I find that the Department has not been able to bring any material on recor....