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2016 (11) TMI 1083 - HC - CustomsValidity of order passed by Settlement Commission - the Bill of Entry filed before the issuance of the SCN - violation of condition as set out in 1st Proviso to section 127B(1) of the Customs Act, 1962 - Held that: - reliance placed in the decision of the case of M/s Auto Creaters v/s Union of India and others [2016 (11) TMI 855 - BOMBAY HIGH COURT], where it was already held that Condition No.(iii) was complied with by the said M/s Auto Creaters. As the facts in these Writ Petitions are almost identical to the one filed by M/s. Auto Creaters, these Writ Petitions also succeed and are allowed in terms of prayer clause (b). Rule is made absolute in the aforesaid terms. The Settlement Applications filed by the Petitioners are restored to the file of Respondent No.4 for a de novo consideration - petition disposed off.
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