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2013 (8) TMI 472 - HC - CustomsScope of Judicial Review – Review of the decision of the Settlement Commission - power to grant immunity from prosecution - held that:- There is limited scope of judicial review - Despite such narrow confines of judicial review of the decision of the Settlement Commission, it is undeniable that the jurisdiction under Article 226 of the Constitution is not totally ousted. - it was undeniable that the jurisdiction under Article 226 of the Constitution was not totally ousted - In a given situation if the Settlement Commission had taken into consideration irrelevant facts and such consideration had gone into its decision-making process resulting into grave injustice and prejudice to the party then within the narrow confines of the judicial review, interference would still be open. Opportunity to Produce Materials - The Settlement Commission gave full opportunity to both sides to produce materials on record - The Tribunal upon completion of the hearing noted that this was not the first case where the company was involved in the breach of the provisions of the Customs Act - On earlier occasion, the company was visited with a penalty imposed by the Settlement Commission for irregularity in imports - There was no irregularity in the Commission’s order in imposing penalties on the company and the two Directors - the provisions of Chapter XIVA nowhere provided that the Commission cannot increase the penalty from what was originally imposed when a party might file an application for settlement - the Commission had a special power to waive prosecution under certain circumstances - the Commission while exercising such powers, granted total immunity from prosecution to the company as well as to the two Directors - With the narrow scope of judicial review available in a writ petition - there was no reason to interfere. The Commission took into consideration irrelevant and extraneous materials - The conclusion of the Commission that assesses were habitual offenders was not based on any material on record - the decision of the Commission in this respect was required to be reconsidered - the court was not concerned with the ultimate decision but the decision-making process - the process was vitiated on account of irrelevant considerations having weighed with the Commission – Order of the Commission partly allowed - Proceedings were remanded to the Settlement Commission for fresh consideration.
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