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2019 (10) TMI 968 - CESTAT NEW DELHIDemand of Penalty - payment of duty with interest before issuance of SCN - no wilful suppression of facts - HELD THAT:- Admittedly appellant have paid the differential duty with interest much before the issue of SCN. Further, subsequent to issue of SCN, appellant have also deposited penalty @ 15% on 19.07.2017 i.e. within one month of the service of the SCN - sub-section (5) read with sub-section and (6) of Section 28 of Customs Act provides that, where any duty is short levied has not been charged by reason of collusion or any wilfull mis-statement or suppression of facts by the importer, to whom a notice have been served under sub-section (4), such person may pay the duty in full or in part as may be, accepted by him and the interest payable thereon and the penalty equal to 15% of the duty specified in the notice, or the duty so accepted by that person, within thirty days of receipt of the notice and informed the proper officer of such payment in writing, the proper officer shall on recording satisfaction that the duty with interest and penalty (@15%) have been paid in full, then the proceeding in respect of such person to whom notice is issued under sub-section (4) shall be deemed to be conclusive. In view of the provisions of sub-section (5), (6) read with sub-section (4) of Section 28, the proceedings stood concluded on deposit of differential duty alongwith interest and 15% penalty - Appeal allowed - decided in favor of appellant.
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