TaxTMI 
TaxTMI 
2021 (12) TMI 492
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....mposed under Section 114A of Customs Act, 1962. She therefore prayed for transfer of the matter to the Single Member Bench. Accordingly, the Division Bench transferred the matter before the SM Bench and it was taken up for hearing. 2. The Ld. Counsel Ms. A. Aruna appeared and argued the matter for the appellant. She adverted to the show cause notice and argued that the show cause notice is issued under Section 124 read with Section 28 of Customs Act, 1962 and the duty demand is raised under Section 28 (4) of the Customs Act, 1962. Though appellant filed Bill of Entry through their Customs broker for clearance of the imported cargo, the goods were not cleared or redeemed by the appellant. She submitted that Section 28 can be invoked only ....
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....in Klein, Diesal and Guess, Men's undergarments of different brands such as Gucci, Armani, Tommy Hilfiger, Burberry and Lacoste, Mobile back cover, Earphones, USB Multi-charging cables, Car Armrest, Power Bank PCB, Fabric Bales, Stainless Steel saloon, Chair accessories and Car accessories. It appeared that the goods have been deliberately undeclared to evade payment of Customs duty. Some of the undeclared goods were branded and involved infringement of IPR Rules; seizure mahazar was drawn and the goods were seized under Section 110 of the Customs Act, 1962. Show cause notice was issued to the appellant under Section 124 read with Section 28 of the Customs Act, 1962. The original authority after due process of law, has redetermined the valu....
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....rder confirming the confiscation, duty and penalty. Merely because the appellant has abandoned the goods, the infractions committed by the appellant or the duty confirmed cannot be done away with. He referred to the provisions of Section 28 as well as Section 17 of the Customs Act, 1962. Section 28 of the Customs Act, 1962 can be invoked when there is suppression of facts. The appellant having given up the contest with regard to valuation and confirmation of duty has no grounds for seeking the waiver of penalty. The contention of the Learned Counsel that reassessment has to be done under Section 17 (5) is not applicable to the facts of the case as there is wilful suppression of facts and misdeclaration of the goods. The demand raised under ....
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....ssessment done by the importer or exporter and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be. [emphasis supplied] 11. Sub-section (1) and (4) of Section 28 of the Customs Act, 1962 read as under : "SECTION 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. - (1) Where any duty has not been levied or not paid or has been short-levied or short-paid or erroneously refunded, or any interest payable ha....
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....or (b) any wilful mis-statement; or (c) suppression of facts, by the importer or the exporter or the agent or employee of the importer or exporter, the proper officer shall, within five years from the relevant date, serve notice on the person chargeable with duty or interest which has not been so levied or not paid or which has been so short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice." 12. Sub-section (4) of Section 17 provides that if the assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, reassess the duty on the goods. I....