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2016 (11) TMI 622 - HC - CustomsProsecution of respondent u/s 132 and 135 (1) (a) of the Customs Act, 1962 - compounding of offences - passing through green channel without declaring the goods - Held that: - The statement made by the Petitioner in Annexure-2 contains the details which have been adverted to by the Supreme Court in the said judgment while dealing with the disclosure made by the Respondent before the Chief Commissioner of Customs at the time of seeking compounding of the offences. The Court is of the view that the Settlement Commission should reconsider the application of the Respondent after taking into account the judgment of the Supreme Court dated 25th January 2008 and after giving opportunity to the Respondent to demonstrate that notwithstanding the said judgment, the statement made in Annexure-2 to the application made before the CCESC should be accepted as a full and true disclosure of all the relevant facts - the Court set aside the orders dated 27th April 2006 and 12th July 2006 and remands the application of the Respondent to the CCESC for a fresh consideration - petition disposed off - matter remanded.
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