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2016 (5) TMI 80 - AT - CustomsLegal interpretation of the provisions of Section 28 (1A) of the Customs Act - Deposit of entire duty liability along with interest and 25% of the penalties within a period of 30 days from the date of service of SCN, therefore no further adjudication requiring confiscation of seized jewelleries or imposition of penalty - Appellant receiving gold jewellery Shri Ajit Singh/Komal Jain, who were importing the same from Dubai free of duty, in violation of the SEZ Scheme. Held that:- the provision of Section 28(1A) cannot be interpreted to the effect that all the proceedings against the importer under all the Acts would be deemed to be concluded. The said provisions are applicable only in respect of proceedings under Customs Act, 1962 and provides for conclusion of the proceedings under Customs Act only. The original authority's presumption that closure of proceedings under Customs Act may conclude all proceedings under other Acts also is fallacious. He is acting under the powers vested under Customs Act, 1962. While may be vested with some powers under the provisions of allied Acts, his role comes from the Customs Act. Nothing prevents respective competent authority under other Act if there is any action warranted to be taken against any person for violation of provisions of specific law. Having deposited the full amount of duty, interest and 25% of the penalty, no further proceedings were required to be continued in terms of the provisions of Section 28(1A) and the first proviso to Section 28(1A). Therefore the impugned order has no leg to stand and is accordingly set aside. - Decided in favour of appellant with consequential relief
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