2025 (3) TMI 1545

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....rized Representative for the Appellant Absent for the Respondent ORDER BINU TAMTA: The Revenue is in appeal against the Order-In-Original No.08-PRCOMMR-NOIDA-CUS-2020-21 dated 28.08.2020 as the Adjudicating Authority had imposed the penalty under section 114A of the Customs Act, 1962 equivalent to the duty payable without including the penalty on the interest. 2. Briefly stated, the....

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....ed 06.12.2018 was issued denying the benefit of notifications and demanding duty amounting to Rs.1,90,66,956/- along with interest under section 28AA and penalty under section 114A of the Act. 3. On merits, the Adjudicating Authority held that the importer was not eligible to claim the benefit of preferential duty of customs under the notifications and was, therefore, required to pay the effect....

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....er Section 114A of the Act should be equivalent to duty and interest both and therefore, the Adjudicating Authority has erred in not imposing penalty on the interest amount also. We do not agree with the submissions of the Revenue in view of the decision of the Karnataka High Court in Sony Sales Corporation 2021(376) ELT 472(Kar.) interpreting the provisions of Section 114A to say that the express....

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....ifferent situations viz., one in which a person will be liable to duty and in other he may be liable to pay interest only and provides that in both the situations the person liable to duty would be liable to penalty equal to duty and person liable to interest would be liable to penalty equal to interest. Therefore, in view of law laid down by Constitution Bench of Supreme Court, the word 'or' cann....