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2019 (7) TMI 1429 - HC - CustomsMis-declaration of imported goods - Article 226 of the Constitution of India - HELD THAT:- The instant writ petition is disposed off in terms of order in the case of M/S GUPTA G AND COMPANY VERSUS UNION OF INDIA AND OTHERS [2019 (7) TMI 1337 - PUNJAB AND HARYANA HIGH COURT] where it was held that in case of non-consensus of claim/counter claim i.e. duty declared by petitioner vis-a-vis duty proposed by DRI, the Settlement Commission shall also consider the aspect of referring back the matter to the adjudicating authority in view of the provisions of Section 127-I of the Customs Act, 1962. The petitioners are directed to appear before the Settlement Commission on 7.8.2019.
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