2025 (12) TMI 1020

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.... of the Hand Book of Procedures, Volume-I, as they had imported PP Granules under B/E No. 5084560 & 5084772 both dated 28.04.2016 without payment of duty of Customs under cover of Advance Authorisation No. 0810133655 dated 21.10.2014. A show cause notice dated 24.01.2018 was issued to them by DRI, Kolkata Zonal unit proposing confiscation of imported duty-free goods valued at Rs.98,17,591/- under Section 111 (o) of the Customs Act, 1962, demand of Customs duty of Rs.25,94,617/- under Section 28 (4) of the Customs Act,1962 along with interest under Section 28AA and penalty under Section 114A and 112(a) of the Customs Act,1962. 1.1 The said show cause notice was decided by the Additional Commissioner vide order dated 07.05.2019, wherein, h....

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....de, Ahmedabad who vide letter dated 15.01.2018 intimated them that, "This is to inform you that you have paid customs duty with interest of import made. The case has been regularised and closed as per para 4.28 (ii) of hand book." As DGFT has already regularised their matter and they had paid duty and interest before issue of show cause notice, they are entitled to the benefit of Section 28(2) read with Section 28(10B) of the Customs Act, 1962. c) They had brought the facts of regularisation of their matter by DGFT before the Commissioner (Appeal) but the same was not discussed by him. In any case, they are not liable to penalty under Section 114A as there is no collusion or wilful mis-statement on their part. They rely on ruling o....

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....also on record that their matter was regularised by DGFT as communicated vide their letter F No. 08/91/40/00413/AM15 dated 15.01.2018. 5.1 The provisions of Section 28(2) and 28(10B) of the Customs Act are reproduced below:- Section 28(2):- "The person who has paid the duty along with interest or amount of interest under clause (b) of sub-section (1) shall inform the proper officer of such payment in writing, who, on receipt of such information shall not serve any notice under clause (a) of that sub-section in respect of the duty or interest so paid or any penalty leviable under the provisions of this Act or the rules made thereunder in respect of such duty or interest: [PROVIDED that where notice under clause ....