Mandatory penalty in certain cases

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....e duty or interest has been erroneously refunded by reason of collusion or any willful misstatement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under Section 28(8) of the Customs Act, 1962 shall also be liable to pay a penalty equal to the duty or interest so determined. If such duty or interest, as the case may be, as determined....

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....ay be, shall be taken into account. The duty or interest determined to be payable is increased by the Commissioner (Appeals), the Appellate tribunal or, as the case may be, the Court, then, the benefit of reduced penalty shall be available 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 28AA, a....