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2014 (4) TMI 833 - HC - CustomsLiability for Penalty & Interest – Deposition of Duty before issuance of show cause notice - Whether penalty and interest could be imposed when the duty had been deposited before the issuance of the show cause notice – Judgment in Union of India v. Rajasthan Spg. Wvg. Mills [2009 (5) TMI 15 - SUPREME COURT OF INDIA] and UNION OF INDIA V. DHARAMENDRA TEXTILE PROCESSORS [2007 (7) TMI 307 - SUPREME COURT OF INDIA] followed - The Supreme Court has taken a view that the payment of duty/differential duty, whether before or after the show cause notice is issued cannot alter the liability for payment - The law laid down in the judgments relied upon by Tribunal in the impugned order is no more a good law and that it stands set aside - Appeal allowed wherein hardly ₹ 50,000/- penalty had been imposed - Accordingly, the order dated 12-07-2005 passed by the CESTAT in Appeal No.C/ 195/2004 is set aside - Decided against the assessee.
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