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2015 (8) TMI 242 - SC - CustomsExemption under Kar Vivad Samadhan Scheme notice of demand - tax arrears - Levy of additional customs duty ship breaking and disposing of the scrap Whether appellants was covered by Section 95(ii)(b) and/or (c) of Act,1998, making them ineligible to utilise benefit of Scheme Held that:- Section 28 deals with recovery of dues not levied or short levied or erroneously refunded or where any interest payable was not paid, part paid or erroneously refunded Thus, contingency of issuing show-cause notice would arise where duty was not paid either on ground that it was not levied at all or was short levied Indubitably, there was amount of duty payable, which had remained unpaid on date of making declaration by appellants under Section 88 It would be absurd to hold that though there was tax arrear, as appellants were liable to pay tax/duty demanded, and still Scheme was inapplicable Therefore, when it was found in broader sense that there were tax arrears and appellants were called upon to pay said tax, mischief contained in Section 95(ii)(b) would not be attracted Impugned judgment of High Court was erroneous and warrants to be set aside Appellants shall be entitled to benefit of Kar Vivad Samadhan Scheme Decided in favour of Appellant.
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