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2015 (8) TMI 531 - HC - CustomsSettlement of case – True and full Disclosure – Petitioner challenges order passed by respondent-1 by which, applications seeking immunity by way of settlement of disputes, came to be dismissed on ground of failure of petitioners to make full and true disclosure of duty liability under Section 127(B)(1) – Held that:- fundamental requirement of application under Section 127-B was full true and candid disclosure by applicant of liability to pay duty which was not disclosed before proper officer – Significantly, these include particulars of dutiable goods in respect of which applicant admits short levy, on account of mis-declaration or undervaluation – Petitioners accepted only 11.89% of total liability demanded by department based on documentary evidence – Petitioners were admittedly given sufficient opportunities to come up with true and full disclosure of their liability, however, right from inception, petitioners have been dodging matter without participating in settlement proceedings – Petitioners have not failed to make true and full disclosure of their duty liability in their applications, but have also failed to provide required co-operation to Bench to settle case in true spirit of settlement –Therefore, considering facts and circumstances of case and more particularly, lack of co-operation on part of petitioners for settlement of their case, Commission has rightly held that it was fit case for sending it back to original authority for disposal in accordance with law –Decided against petitioner.
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