TMI Blog2020 (1) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. Accordingly, the confiscation was ordered with an option to the appellant to redeem the same on payment of redemption fine of ₹ 6,05,000/-(six lakhs five thousand) only. In addition penalty of ₹ 2,00,000/-(two lakhs) was imposed upon the appellant under section 112 of the Custom Act, 1962. The said order of Original Adjudicating Authority was appealed against by the appellant before Commissioner (Appeals). 2. During the pendency of the appeal before Commissioner (Appeals), the scheme called Indirect Tax Dispute Resolution Scheme, 2016 was floated by the Government of India. The appellant filed a declaration under the said scheme on 28.10.2016 depositing the entire demand of tax alongwith 25% of penalty imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. 4. Undisputedly the discharge certificate stands passed by the designated authority. The said certificate has not been accepted by Commissioner (Appeals) on the sole ground that the matter was not covered under the said scheme, inasmuch as the appeal was filed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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