AI Drafter 
TaxTMI 
TaxTMI 
2022 (10) TMI 749
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.... Oil 595/B Shell Flavex Oil 595H and classified the goods under Customs Tariff Heading 38122090. The officers of DRI, Gandhidham detained seven consignment of shell Flavex Oil having value of Rs. 85,37,562/- alleging that the same were misdeclared as theses are allegedly classifiable as "Rubber Processing Oil" having more aromatic components under CTH 2707 which is subjected to a higher rate of duty. After carrying out investigation and recording the statements of the relevant personnel of the Appellant first Show Cause Notice dated 20.01.20016 was issued proposing to reject the classification claimed by the Appellant under CTH 38122090 and to classify the same under 27079900 of Customs Tariff Act, 1975 and reassess bill of entry accordingl....
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....heading 27079900 of the First Schedule to the Customs Tariff Act, 1975; (b) The proceedings initiated in the present show cause Notices, except the goods under seizure, is hereby order to be concluded in terms of the provisions of Sub-Section (5) & (6) of Section 28 of Customs Act, 1962, for the reason that the noticee has paid the Customs duty alongwith interest and penalty to the tune of 15% of the total duty. (c) I order for confiscation of 1,80,120 kgs of "Shell Flavex Oil 595" which was seized, having assessable value of Rs. 85,37,562/-. As the goods in question are not available for confiscation since they have been provisionally released, I thereby order for redemption fine of Rs. 5,00,000/- in lieu of confisc....
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....ct, 1962 as the full amount of duty alongwith interest have been paid much before the issuance of show cause notices. The Adjudicating authority has ignored vital evidences on record including bonafide of the Appellant thereby violating principle of natural justice as well. The impugned order needs to be modified to the extent of ordering deemed conclusion under Section 28(2) of the Act. 6.1 He also submits that Hon'ble CESTAT vide final order No. A/12477/2021 dated 29.10.2021 in the Appellant's own case involving same import goods under advance authorization dismissed the Appeal of revenue. Once the bonafide is established, the same is applicable to the facts of the impugned case where similar import of same goods was made under duty pa....
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....ied in the notice) and thereupon such person shall pay the amount so determined: Provided that if such person has paid the duty in full together with interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notice is served under sub-section (1) shall, without prejudice to the provisions of sections 135, 135A and 140, be deemed to be conclusive as to the matters stated therein: Provided further that, if such person has paid duty in part, interest and penalty under sub-section (1A), the proper officer shall determine the amount of duty or interest not being in excess of the amount partly due from such person. The bare perusal of the above provisions makes it clear that....
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....It is well settled law that the legislative intent, extending certain beneficial provision to the assessee, should not be made frivolous by interpreting the provision in a particular manner other than the one which reflects upon such intent. 8.3 Further, the Circular as relied upon by the Ld. Adjudicating authority though expressly excludes the cases covered under Sections 111, 113, 115, 118, 119, 120 & 128 but this emphasis of Department is also of no any benefit to the Department for the reasons that the Circular is merely a clarification regarding the co-noticees. Hence, the Circular is not applicable at least on the main importer/Noticee. It is the settled provision that Circulars being mere clarificatory in nature cannot supersede t....