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2009 (6) TMI 576 - HC - CustomsSettlement of case - - The petitioners challenge the Final order passed by Settlement Commission, Mumbai, bearing No.34 of 2002-CUS, dated 12.12.2001, turning down the application of the petitioner on the ground that it was not maintainable in light of Section 127B of the Customs Act, 1962, as the petitioner was not the person who had filed the bill of entry. petitioner contending that show cause notice issued to them by proper officer and eligibility for filing application satisfied. Held that – in the light of the decision of Yousuff Kasim Sait, any other person appearing in Section 127B of the Customs Act is interpreted to mean in its literal sense and the proviso to the said Section is interpreted to mean that the bill of entry must be filed in the case not necessarily by the person who approaches the Commission, provided such person is served with a show cause notice charging him with duty. The petition, accordingly, stands allowed. Rule is made absolute
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