TMI Blog2019 (2) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the differential duty along with interest and penalty and the same has been appropriated in the Order-in-original. The case of the appellant is covered by Section 28(6) - the proceedings against him also stands concluded once the importer has accepted the undervaluation and paid the differential duty along with interest and penalty - appeal allowed - decided in favor of appellant. - C/21054/2018-SM - Final Order No. 20086/2019 - Dated:- 18-1-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri M.S. Sajeev Kumar, Advocate For the Appellant Smt. Kavita Podwal, Superintendent(AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 27/02/2018 passed by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on Shri N.S. Mahesh under Section 112(a) and 114AA of the Customs Act, 1962. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner(Appeals) who rejected the same. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned orders are not sustainable in law as the same have been passed purely based on presumptions and assumptions and without any cogent and convincing evidence. He further submitted that the findings of both the authorities are without any evidence. He further submitted that the appellant has not guided the importer to undervalue the imported goods. He further submitted that the statements relied upon by the original authority are not supported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferential duty along with interest and penalty and the same has been appropriated in the Order-in-original. Further I find that the appellant s case is squarely covered by the provisions of Section 28(6) of the Customs Act which clearly lays down that once the duty with interest and penalty has been paid in full, then the proceedings in respect of the importer as well as other persons should be deemed conclusive. For the purpose of better appreciation, the provisions of sub-section 6 of Section 28 is reproduced below:- Section 26(6) Where the importer or the exporter or the agent or the employee of the importer or the exporter, as the case may be, has paid duty with interest and penalty under sub-section (5), the proper officer shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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