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TMI Blog2001 (10) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... to 16-6-1998 and the respective SCN dated 31-3-2000 in respect of the said Bills of Entry. The Application was registered in the Commission as SA(C) No. 76/2001 dated 29-6-2001. Since the facts in both the cases are common, these applications have been taken up together for consideration. 2. The brief facts of the case are that on 25-1-1999, the premises of both the applicants were searched and certain documents were resumed by the Customs authorities. These documents revealed that the applicant had imported consignments of Acrylic Staple Fibre (hereinafter referred to as goods) showing that the goods had originated from Taiwan. These goods were assessed at and cleared through CFS, Ludhiana. The import documents relating to the aforesaid Bills of Entry were examined and certain further documents such as copies of Bills of Lading, mail messages were procured from the office of Sr. Documentation Manager, Tata NYK Transport Systems Ltd., Mumbai (agent of the said shipping line NYK in India). On the basis of the various documents collected by the Department, the Customs authorities came to the conclusion that the goods were of Thailand origin and that in terms of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an equal amount already deposited against this confirmed duty. He also ordered that interest @ 24% p.a. be charged from the applicant under Section 28AB of the Customs Act. He has further imposed a penalty of Rs. 35,01,941 and Rs. 78,71,421/- respectively under Section 114A of the Customs Act. Out of the penalty of Rs. 35,01,941/- and Rs. 78,71,421/-, the applicant has deposited an amount of Rs. 8,75,490/- and Rs. 19,67,860/- respectively towards penalty. The applicant have also deposited interest amount of Rs. 8,76,773/- and Rs. 18,53,135/- respectively. Thus the total amount paid, in addition to the duty amount mentioned above is Rs. 17,52,263/- and Rs. 38,20,995/-respectively. 5. The Commissioner of Customs, Amritsar submitted his report as required under Section 127C of the Act on 20-8-2001 detailing the facts of the case and his comments on the respective Applications. The applicants were heard for Admission on 24-8-2001, 12-9-2001 and 21-9-2001. The Jurisdictional Commissioner filed additional submissions during the hearing. The advocate of the applicant also submitted written submissions. 6. During the hearing on 24th August, 2001, on the Bench raising a query w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal and the period of appeal has not expired. It is also submitted that under the Income-tax Act for a similar provision under Section 245A(b), there do not seem to be any direct or conclusive case law in a case where the appeal period has not expired. It is submitted that though there is a coma (,) between the word "collection" and the word "which" at the end of the second part of the definition, it is settled law that punctuation may have its use in some cases but it cannot certainly be regarded as a controlling element and cannot be allowed to control the plain meaning of a text. The coma (,) before the word "which" has been used in order to avoid any confusion whether it applies to Appeal or Revision or both. The advocate relied on the commentary at pp. 136, 137 and 339 to 341 of Principle of Statutory Interpretation by Justice G.P. Singh in support of his aforesaid submissions. It is sought to submit by the applicant that in so far as the first part of the definition of the term "case" is concerned, it should not be given a restricted meaning having regard to the purpose and objective of setting up the Settlement Machinery. 8. We have given considerable thought to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition. At any stage of such proceeding the applicant can make an application to the Commission for settlement of his case." (Emphasis Provided) Again another Special Bench of the IT & WT Settlement Commission in the case of Gulraj Engineering Construction Company - 1995 (79) Taxman 463 observed as follows : "The scheme of settlement permits an assessee to make an application for settlement of his case to the Commission at any stage of pendency of proceedings concerning the assessment or reassessment of his income in view of sub-section (1) of Section 245C read with clause (b) of Section 245A of the Act…." (Emphasis Provided) 10. The Hon'ble Supreme Court in the case of CIT v. Express Newspapers - 1994 (206) ITR 443 - while dealing with the provisions of section 245A relating to the definition of the term 'case' observed as follows : "'case' for the purpose of this Chapter thus means a proceeding relating to one or more assessment-years. It takes in proceeding for assessment or reassessment. Similarly, it may be a proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. In para 99 of the aforesaid judgment of the Hon'ble Court has laid down various prepositions arising out of the discussion in the judgment. The preposition in sub para (xi) which the learned advocate has referred to, has been made with reference to the right of the assessee to grant of refund. The Hon'ble Supreme Court laid down in this connection that the amended provisions of section 11B would apply to all pending proceedings notwithstanding the effect that the duty may have been refunded to the petitioner/plaintiff pending the proceeding or under the orders of the Court/Tribunal/Authority or otherwise and further that where the refund proceedings have finally terminated in the sense that the appeal period has also expired as on 19th September, 1991 [when the 1991 (Amendment) Act came into operation], they cannot be reopened and/or governed by Section 11B(3) as amended. In short, the Hon'ble Court held the right to refund as not affected by the amended section 11-B in cases where the refund proceedings have finally terminated and it is in this context that the Hon'ble Court referred to the non-expiry of the appeal period. The ratio arising out of this observation, to our mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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