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2009 (8) TMI 212 - BOMBAY HIGH COURTIt is the submission on behalf of the Petitioner that the order of Settlement Commission in imposing a penalty of Rs. 50 lacs., is beyond its jurisdiction under Section 127(C) of the Customs Act. - It is clear that the powers of the Settlement Commission to pass an order must be in accordance with the provisions of the Act, in matters covered by the application and any other matter relating to the cases referred to in the report of the Commissioner - Thus the orders can only be in respect of the matter covered by the application or included in the report of the Commissioner in answer to the application. – Penalty not contained in application for settlement or in report of Commissioner - it is clear that if there be no power under the Act to impose penalty, without complying with the requirements, the settlement commission equally would have no power to impose penalty. – Penalty not imposable on the ground of inconsistent stand of petitioner - The order of the Commission therefore, providing for penalty for settlement of the case is without jurisdiction and to that extent is liable to be set aside.
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