Home Forum Customs - Exim - SEZ Month 2 2020 2020 (2) This
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confiscation of goods by DRI after payment of duty and interest - Customs - Exim - SEZExtract Dear Experts, I am having one case, where the importer has paid the differential IGST and interest before issuing Show cause Notice by DRI and the importer has sent the letter to DRI for waiver of further Show Cause Notice, since the liability is settled in full. But, after waiver of Show Cause Notice by DRI for duty and interest U/s 28(2) of the Customs Act , ( Duty and interest paid on 28.11.2019 and Show cause Notice for confiscation and penalty issued on 4.12.2019 ) they have issued show cause notice for reclassification and confiscation, penalty and personal penalty u/s 111(m) and 112 (a) of the Act. Moreover, the importer did not sign and send any supratnama and undertaking for seizure which was sent by DRI earlier. My questions are as follows; 1. Is such Show Cause Notice is valid in the eyes of law when the entire liability has been paid before the date of show cause Notice? 2. Is it valid seizure under Customs Act and confiscation proceedings in this aspect?
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