2026 (1) TMI 171

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....mmissioner of Customs, ICD Patparganj, is the scope for invoking section 28(4) of the Customs Act, 1962, with appendant penalty under section 114A of the Customs Act, 1962, despite the duty liability having been discharged, along with applicable interest, immediately after clearance of impugned goods. According to the appellant, 'copper tubes', though eligible for exemption under the ASEAN-India Free Trade Agreement (AIFTA) insofar as basic customs duty was concerned, are liable to 'countervailing duty', imposed under section 9 of Customs Tariff Act, 1975 vide notification [notification no. 2/2022-Customs (CVD) dated 28th April 2022] , and, like at all other customs stations, were cleared without payment of duty on the ICES owing to non-ava....

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....terest, without initiating re-assessment before clearance on the apprehension that delay would inevitably lead to crippling demurrage. He contended that the practice adopted had not been interfered with anywhere and that re-assessment had been sought even though investigations had since commenced. Nonetheless, he contended that discharge of duty liability on 25th May, 2022, a mere seven days after 'out of charge', was neither deviation nor unique. 5. Learned Authorised Representative submitted that the facts had been appropriately appreciated in the show cause notice as well as in the impugned order and that it was the responsibility of the appellants under the 'self-assessment' mode to ensure discharge of duty liability prescribed by la....