2025 (9) TMI 1417

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....ined closure only upon discharge of duty liability and penalty to the full extent proposed in the notice issued in exercise of empowerment by the recovery provision in the statute. Not anymore, for, apparently, and in the interest of mitigating adversal tax dynamics, '(5) Where any duty has not been levied or not paid or has been short-levied or short paid or the interest has not been charged or has been part-paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts by the importer or the exporter or the agent or the employee of the importer or the exporter, to whom a notice has been served under sub- section (4) by the proper officer, such person may pay t....

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.... and penalty under sub-section (5), the proper officer shall determine the amount of duty or interest and on determination, if the proper officer is of the opinion - (i) that the duty with interest and penalty has been paid in full, then, the proceedings in respect of such person or other persons to whom the notice is served under sub-section (1) or sub- section (4), shall, without prejudice to the provisions of sections 135, 135A and 140 be deemed to be conclusive as to the matters stated therein; or (ii) that the duty with interest and penalty that has been paid falls short of the amount actually payable, then, the proper officer shall proceed to issue the notice as provided for in clause (a) of sub-section (1) in respec....

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....ent from the record that the said notice was dispatched to abhijeet.pattan@garettmotion as confirmed by the appellant herein through application made under the Right to Information Act, 2005. This is also admitted as set out in '22.2. Further, in the communications made, by the importer with the department vide letters dated 05.04.2023 and 15.06.2023, which are reproduced below, the importer had claimed that they received the S.CN on 17-01.2023. However, the importer later went on to. claim to have received the SCN on 16.01.202.3 during the Personal Hearing. Be that as it may, I find that the Show Cause Notice, along with the relevant Annexures and RUDs. was emailed to Shri Abhijeet S. Pattan, Manager Trade Compliance on email id a....

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.... the request of closure under Section 28(6) of the Customs Act, 1962.' 6. The proceedings were taken to a conclusion other than that stipulated in section 28(6) of Customs Act, 1962 only on the premise of the appellant not having been controverted assertion of service of the notice in their submission. The appellant had complied with the pre-requisite for deemed conclusion of proceedings on 15th January 2023 which, admittedly, is beyond 30 days from the notice. Nothing has been placed on record by the adjudicating authority, or by the Learned Authorized Representative, that service of notice by email suffices for the purposes of section 28(1) and section 28(4) of Customs Act, 1962. In any case, there is no controverting of the e-mail add....