TMI Blog2019 (9) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... ly indicates that ₹ 17,63,545/- was paid as duty. Further, at sub-para 12.1 (page 9-10 of the Application) under Brief Facts , it is stated that they have deposited ₹ 5 Lakh vide Challan No. 3210 dated 29-10-2018 towards duty during investigation and ₹ 12,63,545/- vide Challan No. 213 dated 19-8-2019 towards the balance amount. Scrutiny of the said challans (at page 35 36 of the Paper Book) also reveals that the payments were towards duty and not interest. Thus, the contention of the applicant that the accepted amount of ₹ 17,63,545/- was inclusive of interest is not factually correct. The Bench finds that no interest has been paid on the accepted duty amount and the deficiency subsists. Under normal situation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Commissioner Customs (Import-II) Mumbai Custom House (hereinafter referred to as the SCN ). The said application was received in the registry on 22-8-2019 and has been given registration No. SA(C)78/2018. 2. The Bench will, for the limited purpose of deciding the admissibility, consider the facts, as are necessary to decide the issue. 3. The SCN alleges non-fulfilment of Export Obligation and conditions relating to goods imported under EPCG scheme and accordingly demands customs duty of ₹ 1,26,96,503/- under Notification No. 97/2004-Cus., dated 17-9-2004 along with interest as applicable under the said Notification. 4. The applicant in the application has accepted an amount of ₹ 17,63,545/- [Sr. 10(a) of the Applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Sl. No. 10 be amended to read as; 10. (a) Amount of duty accepted as payable for settlement. ₹ 5,00,000/- (b) Interest on the said admitted duty. ₹ 12,63,545/- 6.1 The Bench has carefully gone through submissions of the applicant. Out of the two deficiencies (listed at Para 4 above), the applicant has rectified one by filing the requisite number of sets as required under the rules. But as regards the other deficiency, i.e. non-payment of interest on the accepted duty liability, the applicant has submitted that the amount of ₹ 17,63,545/- is inclusive of interest and they have sought to modify the accepted liability under Sl. No. 10 of the application by splitting the accepted amount as ₹ 5 L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tually correct. 6.4 Accordingly, the Bench finds that no interest has been paid on the accepted duty amount and the deficiency subsists. Under normal situation, non payment of interest would have attracted the bar of admissibility under Section 127B of the Act. But, on closer scrutiny of the provision of Section 127B of the Act vis-a-vis the SCN, we find that the relevant charging section of the SCN, i.e. Para 15 (i) (ii) reads as under : 15. Now, therefore, M/s. Harrisons Industries, At-Hastings Chamber, 7C, Kiran Shankar Roy road, Kolkata- 700001 is hereby called upon to show cause to the Commissioner of Customs, (Import-II), Mumbai, Custom House, Ballard Estate, Mumbai-400 001, within 30 days of receipt of this notice, as to why ..... X X X X Extracts X X X X X X X X Extracts X X X X
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