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2016 (7) TMI 418

Head Note / Extract:
Demand of duty and interest - Import of goods - passing through green channel without declaration - bags were found to contain 80 pieces of jeans of various sizes, plain artificial jewellery made of brass, plated with silver of 22KT weighing 5000gms and studded artificial jewellery of brass studded with glass stones, plated with silver of 22KT weighing 15000 grams. - Held that:- He carried the said goods with an intention to evade payment of the Customs duty leviable on these goods. Therefore duty was rightly demanded under Section 28 of the Act ibid and the demand confirmed after following due process of law. When duty was not paid at the time of import, the interest is chargeable on the duty amount where duty has not been paid on the goods in terms of Section 28 AA (now 28AB) of the Act, ibid. Hence interest is also rightly held to be payable by the impugned order on the duty demanded.

Seizure and confiscation of goods does not absolve such goods from levy of duty and interest in turn is charged on such duty not paid. - Decided against the applicant.


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