Benefit u/s 28(5) of Customs Act applicable if reduced Penalty of 15% of BCD paid within 30 days of Receipt of SCN: CESTAT [Read Order]

Benefit of section 28(5) Of Customs Act available when reduced penalty of 15% of BCD amount was paid within thirty days of receipt of Show Cause Notice ( SCN )
CESTAT Delhi - Show Cause Notice - BCD penalty - Customs penalty - taxscan

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Benefit of section 28(5) Of Customs Act available when reduced penalty of 15% of BCD amount was paid within thirty days of receipt of Show Cause Notice ( SCN ). The Appellant, Honda Cars India Limited had imported ‘drawings…

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