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2022 (10) TMI 749 - AT - CustomsAdjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - whether the proceedings would have been concluded and as to whether the Adjudicating Authority have been right while not concluding the proceedings in that scenario? - sub-section (2) of Section 28 of the Customs Act, 1962. HELD THAT:- On perusal of sub-section (2) of Section 28 of the Customs Act, 1962 makes it clear that the same is a beneficial provision of legislation with an intention to reduce the litigation proceedings where the assessee satisfies the condition of the said Section. The language makes it clear that the provisions provide for deemed conclusion of the proceedings against the assessees if the payment as regard the duty, interest and penalty thereof stands made by the assessee. It is further seen that the provision is applicable even in the cases of demand having been arisen on account of collusion, wilful mis-statement or suppression, if the same stands accepted by him and the respective duty along with interest and the required penalty stands paid. Now coming to the fact of the present case, it is admitted facts in present matter that the appellant herein has made the duty payment alongwith interest and penalty. The said acknowledgment is very much recorded in the impugned order itself. In the given circumstances, it is opined that the Adjudicating Authority has committed error for not concluding the proceedings in present matter. The impugned order under challenge is set aside by extending the benefit of deemed conclusion of the proceedings in view of Section 28 of the Customs Act to the appellants herein for the reason that they have complied with the conditions mentioned in the provision - appeal allowed.
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