TMI Blog2009 (6) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... preted to mean in its literal sense and the proviso to the said Section is interpreted to mean that the bill of entry must be filed in the case not necessarily by the person who approaches the Commission, provided such person is served with a show cause notice charging him with duty. The petition, accordingly, stands allowed. Rule is made absolute - 2351 of 2002 - - - Dated:- 17-6-2009 - A. L. Dave and K.A. Puj, JJ. REPRESENTED BY: Shri Paresh M. Dave, for the Petitioner. Ms. Amee Yajnik, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such an application. The emphasis is on words any other person . Mr. Dave submitted that, if proviso to the said Section is seen, it is clear that no such application can be made unless the applicant has filed bill of entry or shipping bill in respect of import or export of goods, as the case may be, and in relation to such bill of entry or shipping bill, a show cause notice has been issued to him by the proper officer. Mr. Dave submitted that, in the instant case, show cause notice has been issued to the petitioner by a proper officer and, therefore, second part of the proviso stands satisfied. So far as first part is concerned, he submitted that filing of bill of entry by the applicant may not be considered as essential because, there may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Commission in the impugned order is erroneous and may be set aside. 4. Learned Standing Counsel for the respondent authorities, Ms. Yagnik, has opposed this petition. According to her, the proviso to Section 127B has been properly interpreted by the Commission and no interference is called for. She was, however, unable to indicate any contrary view taken by any High Court or the Supreme Court than the view taken by the Larger Bench of the Settlement Commission, Chennai. 5. A plain reading of the decision in the case of Yousuff Kasim Sait (supra) would go to show that the term any other person appearing in Section 127B of the Customs Act is interpreted to mean in its literal sense and the proviso to the said Section is interpreted to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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