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2015 (12) TMI 319 - HC - CustomsValidity of order of settlement commission - Assessee made importation contrary to the provisions of Customs Act, 1962 as also the Foreign Trade Development & Regulation Act, 1992 - misuse of IEC Code - Held that:- Satish Aggarwala appearing for the petitioner/Directorate of Revenue Intelligence contends that the Settlement Commission has taken a very lenient view in imposing the fines and penalties. According to him, in a case of this nature, the fines should have been much higher as also the penalty amount. We have also heard the learned counsel for the respondents - It is well settled that the proceedings before the Settlement Commission are not adjudicatory but are by way of settlement. This Court does not sit in appeal over the settlement orders passed by the Settlement Commission. It is, therefore, not open to a party to make a grievance with regard to an adjudicatory process when the same is foreign to the proceedings before the Settlement Commission. - Decided against Revenue.
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