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2014 (11) TMI 360 - HC - CustomsSettlement commission rejected the application - full and true disclosure - pendency of case - Seizure of goods - mis-declaration of description and value - on testing, it was found that the fabrics were different composition and GSM than what was declared in the bills of entry - Whether the application contains a full and true disclosure of the manner in which additional duty liability has been derived as required under Section 127B. - Held that:- in view of the fact that in response to the notice dated 21.09.2012, while giving explanation, the petitioner did not disclose full facts and the petitioner made a false statement to clause (viii) as specified in the notice dated 21.09.2012 and the petitioner falsely stated that Section 123 is not applicable to the goods imported by the applicant. The fact remains that Section 123 of the Customs Act was invoked by the Jurisdictional Commissioner. Therefore, the petitioner should have made a full and true disclosure stating that Section 123 of the Customs Act was invoked and if it is the case of the petitioner that on account of the interpretation given by the Special Bench of Settlement Commission, the case could be entertained and they should have given the explanation. Settlement Commission was fully justified in rejecting the petitioner's application that too after taking note of the order passed by the Special Bench of the Commission - Decided against assessee.
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