2021 (5) TMI 902

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....the case are that the appellant imported one consignment declaring the same as heavy melting scrap. On physical examination, it was found that it is secondary and defected MS Sheets. The appellant sought provisional release of the goods under Section 110 A of the Customs Act, 1962 and the goods were allowed to be released provisionally and at the time of taking possession of the goods, the appellant paid entire amount of the differential duty along with interest thereon and 15% duty as penalty in terms of Section 28(5) of the Customs Act, 1962. Later on, a show cause notice was issued to the appellant holding that the duty has been paid by the appellant under Section 18(2) of the Customs Act, 1962 therefore the interest is to be demanded un....

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.... 6. On going through the facts of the case which have not been disputed either of the sides, I find that on detection of the goods on being mis-declared by the appellant, the appellant sought provisional release of the goods which was allowed and at that time, the appellant paid differential duty alongwith interest and 15% of duty as penalty in terms of Section 28(5) of the Customs Act, 1962. Later on, the show cause notice has been issued to the appellant to adjust the duty paid by the appellant under Section 18(2) of the Customs Act, 1962. 7. The provision of Section 18(2) speaks that "when the duty leviable on such goods is assessed finally (or re-assessed by the proper officer) in accordance with the provisions of this Act, then th....