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2020 (1) TMI 840 - AT - CustomsBenefit of Indirect Tax Dispute Resolution Scheme, 2016 - a discharge certificate was issued by the designated authority accepting the payment from the declarant as full and final settlement of the amounts due from the declarant - appeal were pending before Commissioner (Appeals) - Misdeclaration of imported goods - imported Shredded Stainless Steel Scrap Grade 304 - HELD THAT:- There is no dispute that the appellant filed a declaration before the authorized officer in terms of the Indirect Tax Dispute Resolution Scheme, 2016. In terms of the provisions of Section 214, an assessee is required to make a declaration before the designated authority. The said declaration has to be acknowledged and in terms of sub-section 4 of the said section, on receipt of proof of payment of tax interest and penalty under sub-section 3, the designated authority would pass an order of discharge of dues referred to in sub-section 3. The said sub-section 3 requires payment of penalty equivalent to 25% of penalty imposed upon in the impugned order. In terms of Section 216, upon passing of an order under sub-section 214(4), the appeal pending before Commissioner (Appeals) shall stand disposed of and the declarant shall get immunity from all proceedings under the Act. In terms of section 216 of the scheme, the appeal pending before Commissioner (Appeals) was to be disposed of accordingly and the Commissioner (Appeals) was not justified in finding fault with the order of the designated authority and not accepting the same and proceeding to decide the appeal on merits. The Original Adjudicating Authority is directed to give consequential relief to the appellant in terms of the discharge certificate given by the designated authority - appeal allowed.
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