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2017 (3) TMI 540 - AT - CustomsRedemption fine - Penalty - appellant claim that he has paid differential duty along with 25% amount of duty as penalty before issuance of the SCN, thus, the demand not sustainable - Held that: - in the said case the SCN were issued for confiscation and redemption fine under section 125 of the Act whereas, in this case duty has been demanded against the appellant u/s 28 of the Act, further, as per Section 28(5) of the Act, if the assesee pays duty alognwith 25% duty as penalty, in that circumstances, the proceedings comes to an end, therefore, the proceedings against the appellant were not warranted - appeal allowed - decided in favor of appellant.
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