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2013 (1) TMI 643 - HC - CustomsFalse Telegraphic Release Advice (TRA) used for clearance of kerosene - demand of duty and penalties - Settlement Commission after petitioner surrendered the balance DEPB licence gave the benefit of settlement of the case by granting immunity from prosecution and penalty and the duty paid was acknowledged and discharged the petitioner from further payment of duty - Held that:- This Court, sitting under Article 226, is not inclined to go into the merits of the discretion exercised by the Settlement Commission one way or other. The factum of full disclosure and co-operation is not the matter in dispute, but, as to what will be the interest that may be levied on the duty that has not been paid in time, is a matter for the Commission to decide from case to case. Further, as held in Union of India v. Ind-Swift Laboratories Ltd. [2011 (2) TMI 6 - SUPREME COURT] the order of the Settlement Commission cannot be dissected and challenged only in respect of interest and accepting the rest. It is to be noticed that Revenue has lost substantially due to non-payment of duty at the time of import. In the result, this Court finds that the order of the Settlement Commission is a well-considered order based on the materials disclosed. The exercise of discretion with regard to interest alone does not require to be interfered with. Further, when the Revenue is entitled to interest in terms of Chapter XVI-A of the Customs Act as well, the levy of interest stands justified - writ petitions stand dismissed.
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