TMI Blog2009 (7) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... B, under which the petitioner filed the settlement application. - There is no merit in the writ petition and the writ petition is dismissed - 695 of 2009 and 1 of 2009 - - - Dated:- 14-7-2009 - N. Paul Vasanthakumar, J. Shri S. Senthilnathan, for the Petitioner. Shri S. Thirumavalavan, Sr. Standing Counsel for Customs Central Excise, for the Respondent. [Order]. - The prayer in this writ petition is to quash the order passed by the second respondent dated 11-11-2008 and direct the second respondent to consider the application of the petitioner seeking settlement by Settlement Commission, Customs and Central Excise. 2. The facts necessary for disposal of the writ petition are as follows : (a) The petitioner-firm is a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was brought to light only when the first respondent took action and searched the office premises of the petitioner on 19-11-2004. Petitioner claims that the same was realised and a sum of Rs. 10,35,585/- was paid on 8-12-2004. (d) The first respondent issued three show cause notices on 9-9-2008 under Section 124 of the Customs Act, 1962, calling for explanation from the petitioner as to why the payments made by the petitioner shall not be appropriated for the violation of illegal claim of duty drawback concession made during the year 2003-2004. The said different show cause notices were issued since the petitioner exported from three different ports, namely Seaport, Chennai; Airport, Chennai; and Seaport, Tuticorin; though all the expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this writ petition on the ground that division of various commissionerate are only for the effective administration and collection of revenue. The three show cause notices are arising out of single export transaction and the same has been paid instantaneously when the mistake was brought to light and therefore the settlement application is maintainable, particularly when the import export code being common. 3. The respondents have filed counter-affidavit contending that show cause notices bearing SCN. No. 82/2008, 83/2008 and 84/2008, all dated 9-9-2008 were issued by the Assistant Directors, Directorate General of Central Excise Intelligence, Chennai Zonal Unit, Chennai-90, to the petitioner demanding to show cause why the duty drawback ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inafter referred to as the applicant in this Chapter) may, in respect of a case, relating to him make an application, before adjudication to the Settlement Commission to have the case settled, in such form and in such manner as may be specified by rules, and containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer, the manner in which such liability has been incurred, the additional amount of customs duty accepted to be payable by him and such other particulars as may be specified by rules including the particulars of such dutiable goods in respect of which he admits short levy on account of misclassification, under-valuation or inapplicability of exemption notification but excluding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 127-C has not been made before the said date, the applicant shall within a period of thirty days from the 1st day of June, 2007 pay the accepted duty liability failing which his application shall be liable to be rejected. (2) Where any dutiable goods, books of account, other documents or any sale proceeds of the goods have been seized under Section 110, the applicant shall not be entitled to make an application under sub-section (1) before the expiry of one hundred any eighty days from the date of the seizure. (3) Every application made under sub-section (1) shall be accompanied by such fees as may be specified by rules. (4) An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant." From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case may be, and the proceedings before the Settlement Commission shall abate on the date of rejection: Provided that where no notice has been issued or no order has been passed within the aforesaid period by the Settlement Commission, the application shall be deemed to have been allowed to be proceeded with." By a reading of Section 127C it is evident that on receipt of application under Section 127B, the Settlement Commission shall within a period of 7 days issue notice to the applicant and within 14 days from the date of notice, by an order, allow the application to be proceeded with, or reject the application, as the case may be, and if it is not rejected, the application shall be deemed to have been allowed to be proceeded with. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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