2024 (12) TMI 800

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....te appeared for the Appellant Shri Himanshu P Shrimali , Superintendent ( AR ) appeared for the Respondent ORDER RAMESH NAIR The appellant purchased goods on high sea sale from M/s. BGH Exim Ltd. (BGH in short). BGH issued invoice for sale of goods and also raised debit notes for certain expenses. The appellant filed bill of entry for the value of invoice raised by BGH and the goods were cleared on payment of duty. 1.1 Later the department made out a case against BGH that they had undervalued the goods by bifurcating the value of imported goods. Simultaneously, the appellant was made party to the case as the goods were cleared on the bill of entry filed by appellant. Differential custom duty was demanded jointly and severally....

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....rvindbhai Desai - 2016 (338) E.LT. A140 (Guj) 3. Shri Himanshu P Shrimali, Learned Superintendent(AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of the record, I find that in the present case, the appeallant is seeking waiver of Penalty imposed under Section 114 A of the Customs Act, 1962 which reads as under:- "SECTION 114A. Penalty for short-levy or non-levy of duty in certain cases. - Where the duty has not been levied or has been short-levied or the interest has not been charged or paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-s....

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....t of reduced penalty under the first proviso shall be available if the amount of the duty or the interest so increased, along with the interest payable thereon under section 2[28AA], and twenty-five per cent of the consequential increase in penalty have also been paid within thirty days of the communication of the order by which such increase in the duty or interest takes effect : Provided also that where any penalty has been levied under this section, no penalty shall be levied under section 112 or section 114. Explanation. - For the removal of doubts, it is hereby declared that - (i) the provisions of this section shall also apply to cases in which the order determining the duty or interest under 1[sub-section (....