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2022 (6) TMI 679 - HC - CustomsMaintainability of application before Settlement Commission - eligibility of petitioner to file the application - re-export of equipments that were imported for its contract with ONGC - Section 127-B of Customs Act - HELD THAT:- Plain reading of Section 127-B of the Customs Act, would indicate that the term “any other person” appearing in the said Section would mean any other person to whom show cause notice has been issued charging him with duty and such any other person can file an application. Use of the words “filed bill of entry” would not mean that a bill of entry in the case has to be necessarily filed by him. Only requirement is that there must be a case properly relating to applicant with reference to a bill of entry filed and in this case, case relating to petitioner has been pending before proper Officer. Indisputably, a show cause notice had been issued to petitioner and therefore, a proceeding under this Act for the levy, assessment and collection of customs duty was pending before an adjudicating authority when the application under Section 127B was made. A person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act before the Settlement Commission if he is served with a show cause notice charging him with duty. Similar view was taken by a Division Bench of Gujarat High Court in MAHENDRA PETROCHEMICALS LTD. VERSUS UNION OF INDIA [2009 (6) TMI 576 - GUJARAT HIGH COURT]. The Settlement Commission is directed to examine the application of petitioner on merits and in accordance with law and dispose the application on merits within 12 weeks from today - petition allowed.
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