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2008 (7) TMI 407 - HC - CustomsNon-grant of immunity from interest to the petitioner while passing the order under Section 127C of the Customs Act, 1962 - Held that:- A perusal of the impugned order shows that the Settlement Commission has not denied the immunity from interest on the ground of jurisdiction, but the same has been denied in the facts and circumstances of the case while observing that in case of contractual liability where the bond was executed to pay the duty with interest, the immunity cannot be granted. In our view, the Settlement Commission has denied the said benefit while exercising its discretion. In such a situation, where the petitioner itself sought the settlement of the dispute by making an application under Section 127C of the Act and submitted to the jurisdiction of the Settlement Commission, then in that circumstances, once the matter has been settled by the Settlement Commission, who also granted immunity from penalty and prosecution, but declined to grant immunity from payment of interest on the duty from its due date, such an order, in our view, should not be interfered in exercise of the writ jurisdiction under Articles 226/227 of the Constitution of India. Appeal dismissed.
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