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2015 (11) TMI 142 - HC - CustomsSettlement of case - before submitting reply to the show cause notice, approached the Settlement Commission - Application to Section 127B of Customs Act - Maintainability of appeal - Held that:- Bills of Entry appended to the show cause notice issued to the petitioners would indicate that these are notified goods under Section 123 of the Act. It is because of this precise reason, Settlement Commission having taken note of the fact that goods in question would fall within the definition of goods as notified under Section 123 of the Act, has held that the 3rd proviso to sub-sec.(1) of Section 127B is attracted or in other words, same would come into play and as such, held that application is not maintainable. In that view of the matter, we are of the considered view that the application filed by the writ petitioners seeking for settlement of dispute before the Settlement Commission by invoking Section 127B of the Act, was not required to be entertained by the Settlement Commission and as long as the ingredients of Section 123 are attracted and application of the petitioner would squarely fall within 3rd proviso of Section 127B of the Act. Petitioners are yet to reply to the show cause notice. The dismissal of the application filed before the Settlement Commission as affirmed by the learned Single Judge which has been confirmed by us, would not prevent the writ petitioners to file reply to the said show cause notice and during the course of the adjudication proceedings, if the petitioners are able to establish that goods in question do not fall under the notification No.204-CUS dated 20.07.1984, it would be open to them to approach the Settlement Commission under Section 127B of the Act. In such an event, Settlement Commission shall adjudicate the application without being influenced by any observations made in its earlier order or in this order.
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