TaxTMI 
TaxTMI 
2025 (2) TMI 2000
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....he Appellant : Shri Pawan Kumar Pahwa, Advocate For the Department : Shri Rajesh Singh, Authorized Representative ORDER JUSTICE DILIP GUPTA The order dated 31.12.2015 passed by the Commissioner of Customs (Appeals) dismissing the appeal filed by the appellant and confirming the order dated 16.03.2015 passed by the Additional Commissioner of Customs has been assailed in this appeal. ....
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....s No. 021546 dated 24 January 2014 and 025552 dated 28 January 2014, much before the issuance of the SCN. It may be relevant to note that the amount paid is in excess of the duty and Interest demanded by the DRI and is proposed to be appropriated towards the payment of the Customs duties, Interest and any other dues payable by the Appellant in relation to the said imports. The wished to g....
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.... towards the duty, interest and penalty (calculated at 25% of the duty demanded) and conclude the proceedings initiated under the SCN in respect of both the Appellant as well as the Co-appellant, in terms of Section 28 (6) of the Act." 4. Despite having noted so, the Commissioner (Appeals) has not recorded any finding on this issue. 5. Learned authorized representative appearing for the depa....
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.... notice, the benefit of sub-section (5) of section 28 of the Customs Act cannot be availed by the appellant. The requirement of deposit of the amount stand satisfied and the requirement of intimating the proper officer is a procedural requirement and once it is admitted that the said amount was deposited, the benefit of sub-section (6) of section 28 would become available to the appellant. 7. T....