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2018 (1) TMI 1186 - HC - CustomsMisdeclaration of imported goods - duty exemption entitlement certificate scheme (DEEC Scheme) - false and fabricated documents - Held that: - In the light of the provision of Kar Vivad Samadhan Scheme 1998 as well as the order passed by the Commissioner of Customs, the plea of the petitioner that by availing the benefit of Kar Vivad Samadhan Scheme 1998 will grant them immunity for all the prosecution under all enactment is unfound. It is to be pointed out that the trial Court had taken note of the immunity granted by the Customs Department and in view of the settlement arrived at, it pointed out that the amount levied under Kar Vivad Samadhan Scheme 1998 had been paid under protest and it has not been tendered unconditionally - the petition to discharge the accused is unsustainable - revision case disposed off.
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