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2009 (8) TMI 451 - HC - CustomsDemand and Penalty- A show cause notice came to be served on the petitioners under Section 124 read with Section 28 of the Customs Act, 1962. Demand was for duty under the Customs Act along with interest. The show cause notice also set out as to why the bonds, undertakings filed at the time of import should not be enforced. The demand, included (1) recovery of customs duty and (2) interest and penalty. On receipt of the said show cause notice an application came to be filed by the petitioners under Section 127B of the Customs Act, 1962, hereinafter referred to as the Customs Act before the Settlement Commission on 17th December, 2007. In the application the petitioners have specifically given the details of the admitted duty liability, the interest thereon and the payment made. By the prayer clause the petitioners prayed for immunity from prosecution for any offence under the Customs Act, 1962, imposition of any penalty under the Customs Act, 1962 and grant of immunity from imposition of any fine in respect of the goods under settlement and some other relieves. There was no relief sought for refund of interest paid or for waiver of interest. Commissioner by its order held that the interest which was paid could not be charged and has to be refunded. Held that- Impugned order of the commissioner is liable to set-aside and held that interest was payable. Thus remand back the matter to the Commissioner.
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