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2023 (8) TMI 17 - CESTAT CHENNAIRenewal of warehouse license - Private Bonded Ware House License - Settlement Commission granted immunity from prosecution and penalty - Clandestine removal of goods - shortage of goods - forged documents and false declarations was that the signature did not tally with the signature of the crew in the declaration with Department - maximum evasion of duty alleged was on the basis that signature of buyers did not tally with the signature available with the department - remission of duty - HELD THAT:- The Settlement Commission provides for an alternate dispute resolution mechanism for taxpayers who wish to resolve the tax disputes in a spirit of conciliation rather than litigation. It is a remedy (under Section 127A) provided under the Customs Act itself. It also expedites the payment of duty by not getting entangled in litigation. The Settlement Commission has power to grant immunity from prosecution and penalty. The immunity so granted can be withdrawn only by provisions of law. There is nothing to show that the immunity granted has been withdrawn by the Commission - in the present case, the proceedings have been initiated (Show Cause Notice issued) invoking Section 58(3) of Customs Act, 1962. The immunity granted against prosecution under the Customs Act, 1962 will include, the above proceedings initiated under Section 58(3) also which has culminated in the order revoking the license issued to the appellant. Therefore the settlement of the dispute cannot be a ground for not renewing/revoking the license. Remission of duty - Shortage of goods at DFS of International airport, Goa - HELD THAT:- This matter after adjudication reached the Tribunal and the demand has been set aside. It was held by Tribunal in the case of M/S. FLEMINGO DUTY FREE SHOP PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, GOA [2018 (4) TMI 491 - CESTAT MUMBAI] held that In the present case also, the appellant lost the entire value of the goods due to admitted theft. Therefore in such case duty cannot be demanded. Evasion of duty alleged at DFS, Vishakhapatnam - HELD THAT:- The same also reached Tribunal and vide order dated 06.11.2017 in the case of Flemingo (DFS) Pvt Ltd vs CC Vishakhapatnam the demand been set aside exonerating the appellant. From the facts placed, the allegations raised in the Show Cause Notice are no longer live or exist. In such circumstances from the discussions made above, the department cannot deny the request for renewing the license. So also the order for cancellation of the license cannot survive. The impugned order is set aside. The appeal is allowed.
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