CESTAT allows benefit of deemed conclusion of proceedings under Section 28 of Customs Act

Balkrishna Industries Ltd Vs C.C. (CESTAT Ahmedabad)

CESTAT find that the only issue to be decided in the given facts and circumstances is as to when the appellant has paid the entire duty amount alongwith the interest and the penalty, whether the proceedings would have been concluded and as to whether the Adjudicating Authority have been right while not concluding the proceedings in that scenario.

Bare perusal of Section 28(2) of Customs Act, 1962 makes it clear that the same is a benefic

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