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2015 (8) TMI 1280

Head Note:
Confiscation of goods and imposition of interest and penalty - Import of Polyester Knitted Fabric without payment of duty under two Advance Licences - Availed exemption in terms of Customs Notification No. 96/2009, dated 11-9-2009 - Duty free goods had been diverted to the domestic market though in both the licences it is specified that materials imported shall not be transferred even after the fulfilment of the stipulated export obligation and the same shall be utilized only for further export production.

Held that:- it is apparent that subsequent to the decision of the Special Bench of the Settlement Commission in the case of Idris Y. Porbunderwala [2005 (6) TMI 302 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE], various High Courts have unambiguously held that the goods to which Section 123 applies do not fall in the jurisdiction of Settlement Commission and also that the proper and complete compliance of the conditions laid down in the statute cannot be compromised or condoned in any manner. Therefore, the Bench holds that the cases relating to goods which are specified/notified under sub-section (2) of Section 123 of the Customs Act, 1962 are outside the purview of Settlement Commission. Accordingly, as the goods to which the instant case relates are notified under sub-section (2) of Section 123 of the Customs Act, 1962 and also so admitted by the applicants during the hearing on 24-7-2015, the Bench rejects the application for settlement filed by the appellant. - Settlement application rejected as non-jurisdictional


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