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2017 (11) TMI 788 - AT - CustomsPenalty u/s 112(b)(ii) of the CA, 1962 - non-payment of ADD - Section 28(4) of the Customs Act - Held that: - if duty, interest and penalty has been paid within 30 days of the issue of the SCN, then SCN is not sustainable - As it is admitted fact that the entire duty, interest and 15% penalty has been paid by the main party and the proceedings has been dropped, the co-appellant can’t to be penalized - penalty set aside - appeal allowed - decided in favor of appellant.
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