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2019 (7) TMI 591 - HC - CustomsChallenge against the order passed by the Settlement Commission - legitimate sales or not - HELD THAT:- Both the Assessee and the Revenue were equal parties and had an opportunity to place their respective case before the Settlement Commission. The reason behind the creation of Settlement Commission is to give a quietus to the dispute between the two parties viz., Revenue and the Assessee. Without any allegation of fraud played by any party upon such authority viz., the Settlement Commission, the orders passed by the Settlement Commission is final as per Section 127J of the Customs Act, 1962. The present appeal has no merits and it is liable to be dismissed - We express our anguish on the Revenue Departments of the Central Government in filing such petitions before the High Court, without really examining the merit and worth of their petitions before hand - On the other hand, the recent litigation policies issued to such Revenue Departments, compels the Revenue Departments to withdraw the cases where the Revenue stakes are less than ₹ 50 Lakhs and such circulars have been issued from time to time earlier also to reduce the burden of the Courts by withdrawal of such cases, even if they have some arguable points, where the Revenue stake are less than the monetary limits prescribed. Appeal dismissed.
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