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2022 (7) TMI 727 - HC - CustomsMaintainability of application filed by petitioner under section 127C of the Customs Act, 1962 - the case is that the application stood abated by virtue of sub-section 6 of section 127C of the said Act because the application was filed prior to 30.06.2007 and it did not get disposed before 29.02.2008, the cut-off date - HELD THAT:- The petitioner should be permitted to file an application afresh before the Settlement Commission and the Settlement Commission shall consider the same on merits in accordance with law. The provisions cannot be construed as punishing an applicant for the inability or failure of the Settlement Commission to dispose the application within the period specified where such delay in disposal is not attributable to petitioner. Otherwise it would amount to punishing petitioner for the inability of the Settlement Commission to fulfill its statutory obligation, for matters completely beyond his control. The time lost from the date of the impugned order till the application is filed, which Mr. Motwani states will be filed within 4 weeks from today, shall be excluded. Since, the application had already been admitted earlier, we would request the Settlement Commission to endeavour to finally dispose the application in the first hearing itself. Petition disposed off.
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