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2013 (6) TMI 556 - BOMBAY HIGH COURTOrder of the Settlement Commission - misdeclaration - knitted fabrics / woven fabric - utilization of DFRC licence for the payment of the balance duty - confiscation and penalty - held that:- The petitioners admitted to the misdeclaration of the description of the goods in their application, but sought to saddle the responsibility upon the foreign supplier for having mistakenly sent woven fabrics without an order. The Settlement Commission has taken a justifiable view in rejecting the defence which was termed as nothing but a lame or feeble excuse. Both on the issue as to whether the petitioners should be permitted to avail of a DFRC licence to pay the balance of the duty and on the extent of the fine imposed in lieu of confiscation, we find merit in the contention of the petitioners that no reasons have been indicated in the order of the Settlement Commission. The order of the Settlement Commission notes in Paragraph 14.2 the submission of the Jurisdictional Commissioner that a blanket opinion as to whether DFRC licences can be used for debit could not be furnished without actually verifying the details of the licences such as date of issue, date of expiry, name of the licence holder and conditions mentioned in the licence. This part of the arguments of the Revenue was, in our view, fair and proper. The Settlement Commission indicated no reasons for rejecting the plea. We are of the view that the matter would necessitate the Settlement Commission to have a fresh look on this aspect. - matter remanded back.
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