TMI Blog2002 (6) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the duty payable on the imported goods. On being pointed out about the nature and scope of settlement, the advocate sought time to file a revised application. Accordingly, a revised application has been filed, the hearing on which took place today (20-6-2002). 2. The applicant had imported certain capital goods on the strength of the EPCG licence 2093657, dated 23-2-96 and cleared them by filing Bill of Entry 1661/30-3-96, availing the benefit of Customs Notification 110/95, dated 5-6-95. The applicant paid a concessional duty of 15% at the time of clearance. As per the conditions of the EPCG licence, and the Customs Notification referred to above, the applicant was under obligation to export the finished goods as per the schedule g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the prayer would result in refund of the interest already paid. Accordingly, a request has been made to reject the prayers of the applicant. 4. We have considered the submissions of both the sides. In Col. 7 of the settlement application received in this Bench on 24-4-2002, the applicant has referred to two proceedings; namely, (i) proceedings arising out of the SCN, in respect of non-fulfilment of pro rata export obligation for the third, fourth and fifth year and, (ii) the proceedings pending with the Commissioner of Customs (Appeal), Cochin and registered as C. 27/Gr. VII/83/2001 AV against the encashment of a sum of Rs. 2,42,881/- due to failure to fulfil pro rata export obligation at the end of the second year. As per sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r years, as the case may be) from the assessing/appellate/revising authority and with the case, as a whole, by itself. In other words, the proceedings before the Commission are not confined to the income disclosed before it alone. Once his application is allowed to be proceeded with by the Commission, the proceedings pending before any authority under the Act relating to that assessment year will be dealt with by the Commission itself. The words at any stage of a case relating to him only make it clear that the pendency of proceedings relating to that assessment year, whether before the Assessing Officer or before the appellate or revisional authority, is no bar to the filing of an application under Section 245-C so long as the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty liability could not have been foreseen as the failure to export could have happened any time in the course of the five years after the import of the capital goods. Therefore, the duty disclosed in the settlement application is a fresh disclosure of the duty liability which was not disclosed before the proper officer. The total duty liability is Rs.10,35,302/-, of which the Revenue has already realized 1,03,530/- when the applicant failed to fulfil the 10% pro-rata export obligation at the end of the 2nd year. The balance amount due is Rs. 9,31,772/- which has been demanded in the SCN dated 15-1-2002. The applicant s request to adjust the entire amount of Rs. 2,42,881/- already recovered by the Revenue cannot be acceded to as the said am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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