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2019 (5) TMI 1108 - HC - CustomsExtending the order of Settlement Commission to the co-notice - Concessional rate of customs duty - Import of Crude Palm Oil - diversion of import conditions - imposition of penalty - Was the CESTAT justified in declining to extend the benefit of the order passed by the Settlement Commission to the present Appellant? - HELD THAT:- The Court is of the view that the mere fact that the Settlement Commission permitted the Department to proceed against the co-noticees in accordance with law did not mean that the co-noticees could not rely on the said order to argue, on the basis of the judgment of this Court in M/s Lesag HBB (I) Ltd. and Others vs. CCE, [2016 (11) TMI 681 - DELHI HIGH COURT] and that of the Supreme Court in Union of India vs Omkar S Kanwar [2002 (9) TMI 101 - SUPREME COURT] that the proceedings against them ought to have been dropped under the KVS Scheme. The Court finds that the CESTAT has not discussed the import of the two judgments in the impugned orders. Was the CESTAT obliged to deal with the appeal on merits notwithstanding the preliminary objection raised by the Department on issue (i) above? - HELD THAT:- Once the CESTAT accepted the plea of the Department that the benefit of the order of the Settlement Commission should not be extended to the Appellant, the logical sequitur was that the appeal had to then be considered on merits. The Court fails to understand how the CESTAT could observe that nothing further remained to be decided in the appeals in view of the order of the Settlement Commission. Appeal restored to the file of the CESTAT for being considered afresh uninfluenced by the earlier orders dated 5th June, 2018 and 21st February, 2019 - appeal disposed off.
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