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2017 (12) TMI 106 - HC - CustomsDoctrine of merger - Settlement Commission in exercise of its power conferred under Section 127-I (1) of the Customs Act, 1962, sent the case back to the adjudicating authority for adjudication in accordance with the provisions of the Customs Act - whether the subject matter of the show cause notice issued to the petitioner is a fit case for settlement before the Commission? - Held that: - Admittedly, all the records are available in Chennai, in the office of the Settlement Commission and the petitioner has sought for issuance of writ of certiorari, to quash the order passed by the Settlement Commission, which was passed at Chennai and this Court has got jurisdiction to entertain this writ petition. The present writ petition is for writ of certiorari and the correctness of the order passed by the Settlement Commission is to be decided. The impugned order has not been passed on the merits of the petitioner s claim for settlement, but the application has been rejected on the ground that the petitioner failed to provide the required cooperation to the Settlement Commission to settle the case in a true spirit of settlement. The facts recorded by the Settlement Commission in paragraph 7.4 shows the conduct of the petitioner. It appears that the authorized representative, who was engaged by the petitioner, did not extend full cooperation. That apart, there has been change of the authorized representative. There is every justification on the part of the Settlement Commission for having refused to entertain the application. However, one more reason assigned by the Commission in Paragraph 7.8 of the impugned order is that the petitioner failed to make full and true disclosure in the application for settlement. However, this conclusion is not supported by adequate findings. Thus, it can be safely concluded that the application was rejected for non-cooperation. In such circumstances, it cannot be stated that the revenue would be prejudiced or put to difficulty for appearing before the Settlement Commission at Chennai, especially when the respondents admit that the Chennai Bench of the Settlement Commission exercises jurisdiction over the State of Andhra Pradesh. The matter is remanded to the respondent for fresh consideration with a specific direction to the petitioner to extend the full cooperation for the disposal of the matter by the Settlement Commission without seeking for adjournment on vexatious or untenable grounds - petition allowed by way of remand.
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