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TMI Blog2013 (1) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Mumbai. The said licences were purchased through an agent-Bhagyalakshmi Exports, Chennai and the Telegraphic Release Advice (TRA) was issued for the importation of the goods in question. The customs department, on verification, found that the TRA used for clearance of kerosene imported by the petitioner was false and was not issued by Nava Sheva Customs House, Mumbai and, therefore, a show cause notice was issued inter alia demanding duty and other liabilities. At the stage of show cause notice, the petitioner filed an application before the Settlement Commission and the matter was admitted and the petitioner-Company paid the entire duty liability as per show cause notice as per the direction of the admission order and pleaded for immuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest in excess of 10% per annum is accorded on the amount settled above. The Revenue should calculate the interest payable and communicate within 15 days from the receipt of this order to the applicant and the applicant should pay the same within 15 days thereafter and report compliance along with proof of payment of duty." The above order is under challenge in this writ petition primarily contending that interest should not have been levied, since the petitioner co-operated with the Settlement Commission and discharged the duty liability in terms of the admission order passed by the Settlement Commission. 2. The learned counsel for the petitioner relied upon an order of this Court in Swasthik Tobacco Factory v. Customs & Central Excise S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per contra, Mr.K.Ravindranath, learned Senior Central Government Standing Counsel for the respondents relied upon a decision of the Supreme Court in Sanghvi Reconditioners Private Limited v. Union of India and others, (2010) 2 SCC 733 to contend that the order of the Settlement Commission cannot be dissected and a part of the order alone cannot be challenged. In the said judgment, the Supreme Court held as follows:- "36. We also find substance in the contention of the learned counsel for the Revenue that having observed that the appellant had not made a full and true disclosure, their application should have been rejected by the Settlement Commission on that count itself and no relief should have been granted to the appellant. However, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken into consideration the relevant factors to impose interest for the duty that was not paid at the time of import of the goods. The Settlement Commission is entitled to pass appropriate orders on interest at its discretion. 5. This Court, sitting under Article 226, is not inclined to go into the merits of the discretion exercised by the Settlement Commission one way or other. The factum of full disclosure and co-operation is not the matter in dispute, but, as to what will be the interest that may be levied on the duty that has not been paid in time, is a matter for the Commission to decide from case to case. Further, as held by the Apex Court, the order of the Settlement Commission cannot be dissected and challenged only in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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