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2014 (12) TMI 1228 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, KOLKATADemand of duty, interest and penalty - Export of Ferro Silicon - Obtained 54 DEPB licences by wilful misstatement and suppression of country of origin and availed export incentive on export of Bhutanese origin, therefore, no DEPB benefit to be available - DEPB licences were sold by the exporter and were utilized by the purchasers for payment of duty on goods imported by them. Held that:- Out of total duty demanded ₹ 3,20,46,327/-, only a sum of ₹ 25,10,066/- has been demanded from the applicant and the balance from other importers. None of these importers have approached the Settlement Commission. As per sub-section (1) of Section 127B of the Customs Act, 1962, "Any importer, exporter or any other person may, in respect of a case, relating to him make an application before adjudication to the Settlement Commission to have the case settled". Further, an order of settlement under Section 127C(8) has to provide for the terms of settlement including any demand by way of duty, penalty and interest. In the present case, Bench is unable to settle these terms as none of the persons from whom a major portion of duty has been demanded in the SCN have approached the Settlement Commission and some of them do not even fall in the jurisdiction of this Bench. Therefore, in the absence of the same, the application to settle the duty demanded from those other importers by the applicant cannot be entertained. - Application rejected
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