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2013 (6) TMI 328 - HC - CustomsMeaning of 'Case' - The Settlement Commission refused to entertain the application and it is such order which has been challenged by way of the present petition. - removing 36 MT Mulberry Raw silk or raw silk from the Falta Special Economic Zone without payment of customs duty - held that:- The Settlement Commission found that upon the change in the definition, the operative words were “pending before an adjudicating authority on the date on which an application ... is made” and took the view that since nothing was pending qua the matter as on the date of the settlement application being lodged, the Settlement Commission did not have the authority to receive the same. There is no infirmity in the order of the Settlement Commission that calls for any interference in this jurisdiction. There is a fundamental basis as to why the provision is more restricted in its operation. It would defy logic and reason if persons as the present petitioner take a chance to have their matter or claim adjudicated before an authority under the statute and, upon failing in such misadventure, offer to pay a reduced amount than the amount found due. It is evident that the fundamental basis in restricting the relevant provision is to allow a bona fide person to make a settlement proposal prior to taking a chance to have the claim adjudicated. But upon the claim being adjudicated and merely because the recovery has not been completed, a person would not be entitled to offer a lesser amount than what has been adjudicated to be due from him. - Decided against the assessee.
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