HC : Upholds penalty u/s 112 for goods mis-declaration, however, deletes simultaneous penalty u/s 114A

HC sets aside CESTAT's order pertaining to deletion of penalty on assessee for mis-declaration of goods, upholds penalty u/s 112 of the Customs Act, 1962 (Act), while setting aside penalty u/s 114A; Agreeing with CESTAT, sets aside interest demand since show cause notice (SCN) does not mention about Section 28 of Customs Act, and also does not mention as to what provisions of law the interest was sought to be recovered although order confirms interest u/s Section 28AB Act; Further states that, even if it is considered that demand arises out of finalization of provisional assessment u/s 18, it is settled by judicial pronouncements that no interest is recoverable on finalization of provisional assessments made prior to July 13, 2007; Opines that, penalty u/s 114A is not leviable since SCN did not mention anything about Section 28 and wording of Section 114A makes it expressly clear that penalty under said Section is attracted when liability to pay duty or interest is determined u/s 28; However, distinguishing case of Care Foundation and Amrit Foods from present case, states in present case, SCN invokes both Section 114A and 112, and given that, both penal provisions are invoked, question of deleting penalty could not have arisen : Delhi HC