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2018 (9) TMI 675 - HC - CustomsRejection of Settlement Application - illicit diversion of duty free foreign liquor meant for consumption of diplomats, etc. to third persons - seizure of imported foreign liquor - settlement application rejected on the ground that the petitioner had not deposited the entire additional amount of Customs duty along with interest as he had failed to deposit the interest element of ₹ 18,635/-. Held that:- The petitioner had deposited admitted duty liability of ₹ 3,24,233/-. Failure to deposit interest of ₹ 18,635/-, it is apparent, was based upon legal advice and understanding of the experts consulted by the petitioner - The High Court while issuing notice on the writ petition vide order dated 13th November, 2007 had directed the petitioner to deposit ₹ 19,000/- with the Registrar General of this Court. The said deposit was made on 20th November, 2007. The writ petition has remained pending since then and was admitted to hearing vide order dated 4th August, 2009. Time limitation - Held that:- The impugned rejection order has adversely commented upon the lack of instructions and failure of Mr. Murari Kumar, Advocate, to furnish authorization for appearance before the Settlement Commission. Apparently, the petitioner was not properly guided on the strict time lines prescribed. Applications before the Settlement Commission have to be taken up for hearing in a time-bound manner. As per Section 127C, the Settlement Commission, on receipt of application under Section 127B has to issue notice to the applicant within seven days and pass an order within fourteen days from the date of notice. Rs. 19,000/- deposited by the petitioner in this Court along with interest accrued would be paid to the Customs Department and treated as payment towards and on account of the settlement application. The petitioner would be also liable to pay difference in the interest accrued on ₹ 19,000/- and interest payable on ₹ 18,635/- in terms of the Customs Act - petition allowed.
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