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2015 (9) TMI 1140 - HC - CustomsValuation of goods - Undervaluation of goods - Seizure of goods - Held that:- Revenue was keen on supporting the allegation and based on which the show cause notice came to be issued. Whereas the applicant ¬petitioner before us was not ready and willing to accept the same. If there was no settlement possible, then, the Commission should have relegated the petitioner to adjudication. The petitioner made the choice and if it does not want any settlement by application of mind by an independent commission to all the facets of the matter, then, there is no obligation on the Commission to assist him. We are of the opinion that there is some substance in the contention of Mr. Jetly. However, if the matter cannot be resolved eventually with the assistance of the record available with the Petitioner and the Department and based on which the show cause notice was issued, then, the best course was to relegate the matter to the Adjudicating Authority so as to adjudicate the show cause notice in accordance with law. - petitioner is also agreeable to the Revenue retaining a sum of ₹ 17,61,172/¬ towards duty but without prejudice to the rights and contentions of both sides. - Decided in favour of appellants.
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