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2023 (5) TMI 455 - AT - CustomsLevy of penalty u/s 114 (iii) of the Customs Act, 1962 and u/s 114 AA of the Act - Global container carrier (shipping line) and provides liner shipping services worldwide. - Seeking relief on the ground that, the importers/exporters have been granted immunity from prosecution, fine and penalty - Appellant urges that a settlement order ends the dispute not only with respect to the applicant before the Commission, but also qua-other co-noticees. - HELD THAT:- The dispute against the present appellant (co-noticee) stands settled in view of the aforementioned rulings of the High Court and the Hon’ble Supreme Court. In a recent decision, the Hon’ble Madras High Court in A.M. AHAMED & CO., REPRESENTED BY ITS MANAGING PARTNER, MR. J.M. IQBAL VERSUS THE COMMISSIONER OF CUSTOMS, THE HON'BLE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [2022 (11) TMI 639 - MADRAS HIGH COURT], under similar facts and circumstances, where show cause notice was issued to the importer and the CHA, the importer had settled the dispute before the Settlement Commission and paid the Additional Duty of Customs and was granted immunity from prosecution, fine and penalty. Following the rulings of the Apex Court and the Hon’ble Madras High Court, as aforementioned, this appeal is allowed and it is held that the impugned order is bad. The appellant is also entitled to immunity granted by the Settlement Commission, to the main noticee - appeal allowed.
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