Home Case Index All Cases Customs Customs + HC Customs - 2010 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 497 - HC - CustomsSettlement of case - The Appellant is a manufacturer and exporter of ready made garments. The Appellant firm availed certain duty free cotton yarn/fabrics without paying duty for such imports. Notice was issued to the Appellant on 28-10-2008 directing to state whether the Appellant has fulfilled all the conditions laid down under Section 127-B of the Customs Act. Single common application filed in respect of case covered by three Show Cause Notices issued by three different commissionerate. Application for settlement held as not maintainable in impugned order as additional amount of duty accepted less than Rs. 3 lakhs when cases treated separate. Each and every application to have a notice and additional duty liability admitted more than Rs. 3 lakh for every application. Held that – expression “case” in section 127A(b) of Custom Act1962 not referring to multiple proceedings before different authorities. Three SCNs to be considered as three different cases and cannot be clubbed or additional duty liability not exceeds Rs. 3 lakhs. Section 127B not satisfied and application for settlement not maintainable. Impugned order of Single Judge sustainable.
|