2024 (1) TMI 1277 - SCH - Customs

Review Petition - Leviability of interest and penalty in relation to amounts payable as duty other than basic customs duty - mis-declaration of goods - intent to evade customs duty or not - it was held by High Court that In the present case it is not disputed that petitioner has paid a sum of Rs.11.84 Crores much prior to the issuance of show cause notice. There is no determination of duty under Section 28(2) of the Customs Act 1962 and therefore Section 28AB of the Customs Act 1962 is also not applicable - HELD THAT - We are satisfied that there is no error apparent on the face of the record or any merit in the Review Petition warranting reconsideration of the order impugned. The Review Petition is accordingly dismissed.

Summary

The Supreme Court dismissed the Review Petition as there was no error apparent on the face of the record or any merit warranting reconsideration of the impugned order.