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2020 (1) TMI 1315 - HC - CustomsProduction of records - quantification of interest - denial of benefit of Notification No. 46/2013-Cus., dated 26-9-2013 - HELD THAT:- The Settlement Commission appears to have referred Circular No. 40/2013-Cus., dated 9-10-2013 as per which only in the event of bona fide defaults, the benefit of Notification No. 46/2013-Cus., dated 26-9-2013 read with P.N. No. 22 (RE-2013)/2009-2014 can be granted - Though the Petitioner has sent several representations along with a miscellaneous application to recall the impugned final order dated 25-8-2015, the Additional Commissioner attached to the Settlement Commission informed the Petitioner that the order passed by the Settlement Commissioner under Section 127(J) of the Customs Act, 1962 is conclusive and cannot be re-opened by the Settlement Commission. Whether such orders are conclusive or inconclusive or final or whether they can be recalled can be decided only by the Settlement Commission. Since no orders have been passed by the Settlement Commission in response to the applications filed by the Petitioner to recall the impugned order, the present Writ Petition can be disposed with a direction to the Settlement Commission to pass appropriate order in the application filed by the Petitioner on 25-8-2015 to recall the impugned order - Petition disposed off.
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