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2020 (11) TMI 442 - HC - CustomsRejection of Application for Settlement of Case - Revision / Reduction of declared value during the course of hearing - It was the contention of the respondent that since the imported goods are notified under Section 123 of the Customs Act, it was not open for the petitioner to settle the case under Section 127B of the Act. HELD THAT:- The petitioner had originally admitted the liability of ₹ 83,27,539/- and interest of ₹ 23,82,092/-. However, during the course of hearing, the petitioner wanted to reduce the aforesaid amount to ₹ 77,81,844/- and the proportionate interest to ₹ 15,50,791/- vide their letter/submission dated 12-6-2015. The petitioner therefore wanted the 1st respondent to order refund of ₹ 15,92,037/- along with interest of ₹ 8,31,301/- - It is evident that the petitioner has not clearly explained its stand. Instead the petitioner has changed its stand and thereby tried adjudication of dispute by the 1st respondent Settlement Commission which is not warranted. Since there is no clarity in the stand of the petitioner, the 1st respondent Settlement Commission was constrained to dismiss the application stating that the petitioner has raised the several contentious arguments which cannot be considered. Since there is no scope for the second opportunity to settle the case before the 1st respondent Settlement Commissioner by filing fresh application, one more chance can be given to the petitioner to settle the case by accepting the amounts that was originally offered as admitted the liability by the petitioner. The case is remitted back to the 1st respondent Settlement Commission to pass a fresh order within a period of six months from the date of receipt of a copy of this order - petition allowed by way of remand.
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