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2018 (1) TMI 66

Head Note / Extract:
Misdeclaration of value and quantity of goods - Glass chattons - subsection (1) of Section 127B, sub-section (1) of Section 127(C) and sub-section (2) of Section 127(F) - scope of 'case' - Held that: - it is clear that an assessee can make an application for Settlement before adjudication. On receipt of such an application the Settlement Commission is required to issue a notice within a period of seven days from the date of receipt of the application asking the applicant to explain as to why the application should be allowed to be proceeded with and after taking into consideration the explanation provided, the Settlement Commission shall within a period of 14 days from the date of receipt of notice allow the application to be proceeded with or reject, as the case may be. Once an application is allowed to be proceeded with under Section 127C, the exclusive jurisdiction of Settlement Commission to exercise the powers and perform the functions of Customs or Central Excise officer as the case may be starts as per sub-section (2) of Section 127(F). In the instant case, the Settlement Application was filed on 21-3-2017 and was allowed to be proceeded with on 24-3-2017.

The exclusive jurisdiction of Settlement Commission as per sub-section (2) of Section 127(F) starts from the date on which the application is allowed to be proceeded with. In the instant case, the Settlement Application received on 21-3-2017 was allowed to be proceeded with on 24-3-2017. Before the commencement of the exclusive jurisdiction of Settlement Commission, the case had been adjudicated on 10-3-2017.

The present applications have been made is no longer pending adjudication and does not fall within the meaning of ‘case’ as defined in clause (b) of Section 127 of Customs Act, 1962.

Application not maintainable.

 


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