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2020 (11) TMI 89 - HC - CustomsSVLDRS scheme - petitioner’s rectification application rejected on the ground that Section 128 confers limited powers upon the designated committee and it is not empowered to rectify errors committed by the petitioner/applicant/ declarant/assessee - HELD THAT:- Section 128 of SVLDRS does not state that an error/mistake apparent on the face of the record that can be rectified is of the designated committee alone. This Court is also of the view that an error/mistake apparent on the face of the record by the declarant/assessee/applicant would also fall within the scope and ambit of Section 128 of SVLDRS - Further, if the error/mistake committed by the declarant/assessee/ applicant while filing the form is not rectified, it is bound to result in a mistake/error in the decision/order passed by the designated committee. Consequently, an error committed by the assessee, which inevitably leads to an error in the order of the designated committee, can be rectified by the designated committee under Section 128 of SVLDRS. The stand of the respondent no. 2 that there is no bar on filing of multiple declarations by any assessee is misconceived on facts and untenable in law. Firstly, SVLDRS does not provide for resubmitting an application under the said Scheme. Secondly, for a declaration under ‘litigation’ category, ‘voluntary disclosure’ category, being mutually exclusive, is ruled out. Thirdly, any fresh declaration after issuance of SVLDRS-3 on 03rd January, 2020 would end up in a chaotic situation as then there would be two SVLDRS-3. The respondent No.2 is directed to rectify the declaration dated 30th December, 2019 and consider it as one filed under the ‘litigation’ category instead of ‘voluntary disclosure’ and process the same in accordance with law within four weeks - Petition disposed off.
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