2019 (2) TMI 1792

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..... n support thereof and upon hearing the arguments of M/S.S.BASKARAN, Advocate for the petitioner in both the petitions and of MR. RAMASAMY STANDING COUNSEL for the respondent in both the petitions the court made the following order:- Mr.Ramasamy, learned standing counsel takes notice for the Commissioner Department and seeks time to file counter. 2. The impugned order of assessment dated 24.12.20 .....

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..... on receipt of such information shall not serve any notice under clause (a) of that sub-sect2ion in respect of the duty or interest so paid or any penalty leviable under the provisions of this Act or the rules made thereunder in respect of such duty or interest: 3. In the light of Section 28(2) of the Customs Act, where the Proper Officer is informed of the payment of the duty and interest, no sho .....

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