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2018 (5) TMI 451 - HC - CustomsRejection of settlement application - rejection on the ground that proceedings initiated under the show cause do not propose to assess, levy and collect any differential duty and therefore, it is not a case as defined u/s 127-A(b) of the CA 1962 - Held that: - In the instant case, admittedly, a SCN has been issued to the petitioner dated 18.03.2004. In the SCN, there is an allegation that the petitioner/importer have grossly undervalued the goods imported and the goods were allowed to be provisionally released on payment of the full duty as determined by the Department - SCN proposes to reject the value declared by the petitioner and fix the actual value of the goods and also confiscate the same in terms of Section 111(d) & (m) of the Act and proposes to impose penalty against the importers. The petitioner is entitled to maintain the application before the Commission as there is a SCN for confiscation and it would fall within the definition of caseas defined u/s 127-A(b) of the Act. The matter is remanded to the Settlement Commission for fresh consideration - petition allowed.
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