3.1 Further, he has submitted that subsection (6) of Section 28 of the Act, it is laid down that where the importer has paid duty with interest and penalty under subsection (5), the proper officer shall determine the amount of duty or interest and on determination, if he is of the opinion that duty with interest and penalty has been paid in full, then, the proceedings in respect of such person or other persons to whom the notice has been served under subsection (1) or subsection (4) shall be deemed to be concluded. In the present case, the appellant was issued notice proposing penalty along with importer M/s. FCI Oen Connectors Ltd. alleging violation of various provisions of Customs Act, which attracts penal provisions. Since the importer had paid the entire duty and interest thereon as well as penalty equivalent to 15% of the duty well within 30 days from the issuance of show-cause notice, considering the case is covered under Section 28(5) of the Customs Act, 1962, the learned Commissioner taking recourse to subsection (6) of Section 28 of the Act granted relief to the importer by concluding the proceedings against him. He has submitted that once the proceedings against the importer has been concluded under Section 28(6), the present appellant being a co-noticee is also entitled to relief under Section 28(6) of the Customs Act, 1962. In support, he referred to the judgment of this Tribunal in the case of Orbit Jewellers vs. CC, Air Cargo (Exports), New Delhi: 2016 (338) ELT 620 (Tri.-Del.) . Further, he has referred to the Circular issued by the Board, wherein it has clarified the applicability of the benefit of the said provisions is also applicable to the co-noticees. It is his contention that the Commissioner has not taken note of the provisions of the Act, and imposed penalties on the appellant.
