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2015 (4) TMI 310 - AT - CustomsPenalty u/s 112 - Misdeclaration of goods - held that:- The provisions of Section 127A to 127N of the Customs Act, 1962 deal with the Settlement of cases. It is clear from Section 127B that an importer may make an application in relation to a case disclosing the full and true duty liability before the proper officer. In the present case, we find that the Additional Commissioner has not challenged the deposit of duty made by Shri Sunil Lulla. Therefore he has treated Shri Sunil Lulla as the importer. In other words he has consented that Shri Sunil Lulla is entitled to file an application before the Settlement Commission, as an importer. - The provisions of Section 127A(b) define a ‘case', the provisions of Section 127F give exclusive jurisdiction to the Settlement Commission in relation to the case and Section 127J which provides that every order passed under Section 127C shall be conclusive- all lead to a reasonable conclusion that once a case has been decided in respect of the importer or the applicant by the Settlement commission, it is not open to Revenue to proceed against other co-noticees. - The provisions of Kar Vivad Samadhan Scheme and the provisions of Settlement are similar and therefore the principle laid down in the case of Onkar S. Kanwar (2002 (9) TMI 101 - SUPREME Court) would apply in the present case. - Decided in favour of assessee.
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