2026 (7) TMI 385

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....45 and 8818053 while mis-classifying those goods under tariff item 49060000 instead of classifying those goods under CTH 419119920 by wrongly claiming exemption from payment of basic customs duty in terms of s.no. 303 of Notification No. 50/2017-CUS dated 30.06.2017. 2. The department alleged mis-declaration on part of the appellant and the wrong claiming of the exemption benefit. With these observations. The show cause notice bearing no. 32/2024-25 dated 26.06.2024 was served upon the appellant which was received by the appellant on 26.06.2026. The differential customs duty amounting to Rs. 5,98,46,942/- was proposed to be recovered from the appellant, along with interest and penalties under the said show cause notice. Amount of Rs. 58,....

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.... the appellant. The learned departmental representative acknowledged that the differential duty was deposited even prior to the issuance of the show cause notice. The deposit of 15% of the amount of penalty in compliance of section 28(5) of the Customs Act has also been acknowledged with the submissions. The appeal is prayed to be disposed of accordingly. 5. Having heard the parties, we have foremost perused section 28 as follows: "28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. (1) ... (2) ... (3) ... (4) Where any duty has not been levied or not paid or has been short-levied or short-paid or erroneously refunded, or interest payable has no....

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....of the importer or the exporter, as the case may be, has paid the duty with interest 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 subsection (4), shall, without prejudice to the provisions of sections 135, 135A and 140 be deemed to be conclusive as to the matters stated therein and penalty so paid under sub-section (5), on determination under this sub-section, shall also be deemed to be a charge for non-payment of duty or (....