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2019 (11) TMI 390 - HC - CustomsSuppression of actual transaction value - misdeclaration of the actual description of goods - Import of Zinc Ash, Zinc Skimming and Zinc Dross from US, Canada and Dubai and other countries from 2002 to 2006 - Section 127B of the Customs Act, 1962 - jurisdiction and authority to transfer the case to Additional Bench, Mumbai. HELD THAT:- A subjective satisfaction was arrived at by the Settlement Commission as stated in paragraph 6 of the order passed under Section 127C by the Settlement Commission of the admission of an application preferred under Section 127B of the Customs Act. Moreover, by now final order has also been passed by the Settlement Commission under Section 127D of the Customs Act. The final order has not yet been challenged by the Union of India meaning thereby to the final order passed by the Settlement Commission remain intact and as it is. We are not quashing and setting aside the order of admission passed by the Settlement Commission for the reasons as stated hereinabove. Moreover, there is nothing like “automatic cancellation of the order under Section 127D of the Customs Act”. It ought to be kept in mind that unless the final order is challenged by the Union of India passed by the Settlement Commission under Section 127D, such order remain intact and as it is. Thus, there is no separate existence of the order under Section 127C and a final order under Section 127D of the Customs Act is already passed and that too the said order remains valid from 29th February, 2008 onwards because the final order under Section 127D was passed more than a decade ago and the same has not been quashed and set aside by any competent court because there exists no challenge to the final order of the Settlement Commission - petition dismissed.
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