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2020 (3) TMI 775 - HC - CustomsImport of vehicle bearing Chassis Number - specific discrepancy noticed was that the payment of interest, which is mandatory for maintaining the settlement application before the Commission, had not been effected - HELD THAT:- No order in terms of Section 127C(1) has been passed in this matter, rejecting the application at the threshold. However, as the application has been allowed to be proceeded with for final hearing, it is deemed to have been admitted in terms of the proviso to Section 127(1). The legal and logical result of this sequence of events is that the application has been found to be proper and maintainable, the SC presumably being satisfied prima facie with the explanations offered at that stage - No doubt, the question regarding payment of interest on merits will stand reserved for detailed decision at the time of final hearing. However, since the condition for both maintainability, as well as the legal issue raised on merits, are one and the same in this case, the Commission ought to have adjudicated the matter on merits in full and rendered a speaking order on this issue. All the impugned orders of the Settlement Commission is set aside and the matters remitted back to its file - petition disposed off.
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