TMI Blog2014 (11) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner made a false statement to clause (viii) as specified in the notice dated 21.09.2012 and the petitioner falsely stated that Section 123 is not applicable to the goods imported by the applicant. The fact remains that Section 123 of the Customs Act was invoked by the Jurisdictional Commissioner. Therefore, the petitioner should have made a full and true disclosure stating that Section 123 of the Customs Act was invoked and if it is the case of the petitioner that on account of the interpretation given by the Special Bench of Settlement Commission, the case could be entertained and they should have given the explanation. Settlement Commission was fully justified in rejecting the petitioner's application that too after taking n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bills of entry. Therefore, the goods were seized under mahazar. Further, it was found that apart from the mis-declaration of value, the goods were found to be mis-declared in respect of description and hence, the goods imported were found to be not covered by DFIA licences submitted by the importer for clearance of the fabrics covered under four Bills of Entry. 4. In the said background, a show cause notice dated 15.03.2012 was issued to the petitioner. The petitioner did not submit his reply, but, they approached the Commissioner and filed an application for settlement, by application dated 18.09.2012. On receipt of the application, the Settlement Commission issued a notice to the petitioner dated 21.09.2012. In the said notice, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not heard and the Settlement Commission proceeded based on the reply given by the petitioner dated 28.09.2012. Accordingly, an order was passed on 04.10.2012, allowing the application to be proceeded with. Pursuant thereto, notice was issued to the Department and the Department entered appearance and put forth their submissions. The Department pointed out that the petitioner's goods fell under Section 123 of the Customs Act, since the items imported under four Bills of Entry were fabrics made wholly or mainly of synthetic yarn and there is a statutory prohibition under Section 123 (ii) of the Act which lays down the prohibition on certain goods like gold and certain other goods notified under the said Section and the Fabric made wholly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department invoked Section 123 of the Customs Act and in view of the statutory bar under Proviso to Section 127B(1), rejected the petitioner's contention. 7. The petitioner has challenged the impugned order on two grounds, firstly, by contending that the Settlement Commission issued a notice on 21.09.2012, for which, the petitioner gave a written explanation on 28.09.2012 and being satisfied with the same, the Settlement Commission passed an order dated 04.10.2012 and allowed the application to be proceeded with and thereafter, subsequently, objection was raised and hence, the application cannot be rejected. Secondly, the learned counsel by placing reliance on a decision of the Special Bench of the Settlement Commission, reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of show cause notice dated 21.09.2012, the Department was not heard in the matter, therefore, the first ground raised by the petitioner does not merit acceptance. 9. So far as the second ground, by relying upon the decision of the Special Bench is concerned, the Commission took note of the said submission, which is evident from Para 17.10 of the impugned order and the Settlement Commission took note of the decision of the Special Bench, with regard to the following question which was answered accordingly. Question: Whether for application in respect of such goods which have been cleared under a Bill of Entry, the aforesaid bar would come into play on subsequent seizure of such goods. Answer: The bar laid down in the third ..... X X X X Extracts X X X X X X X X Extracts X X X X
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