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2017 (6) TMI 361 - AT - CustomsClosure of deposit on payment of differential customs duty along with 25% of penalty - Section 28(5) of the CA, 1962 - Original Authority proceeded to adjudicate the case and did not close the proceedings stating that the seized goods were liable for confiscation and as such, the case cannot be closed - Held that: - the respondents have right to close the matter without further adjudication - It is a well settled legal position that all proceedings arising out of the same matter shall stand closed upon fulfillment of the conditions mentioned therein - reliance placed in the case of M/s Mona Steels Versus CC, Amritsar [2017 (3) TMI 540 - CESTAT CHANDIGARH], where on similar issue, it was held that closure of proceedings in terms of Section 28 is correct - appeal dismissed - decided against Revenue.
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