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Ajay Singh Sandhu Versus Union of India and Ors.

2015 (10) TMI 1284 - BOMBAY HIGH COURT

Demand for differential customs duty under Section 28 Settlement Commission - Dismissal of application in absence of Petitioner causes serious prejudice to the Petitioner Revenue found adjournments made to be flimsy and without any reasonable cause No documents filed even after three weeks; the order is just, fair and proper.

Held That:- Since amount of differential duty is large, final opportunity granted before settling of application with final order and direction Petition .....

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the order passed by the Settlement Commission dated 11th November, 2014. 2) It is common ground that an application for settlement was filed on 6th January, 2014 before the Settlement Commission. It was made over to the Settlement Commission's Additional Bench. The application is traceable to section 127B of the Customs Act, 1962. That sought settlement of a dispute arising out of show cause notice dated 25th March, 2009 issued by the Additional Director General of the Directorate of Revenu .....

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is application in the absence of the Petitioner/Applicant, that too on merits, has caused serious prejudice to the Petitioner. The Petitioner only made a reasonable request of furnishing copies of documents, based on which the Revenue demanded the differential duty. In the absence thereof, the Petitioner would not have been able to proceed with the matter. True it is that some adjournments were sought for that purpose, but the intent was never to delay, leave alone procrastinate the matter indef .....

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ent application should be ordinarily disposed of expeditiously that it dealt with the application on merits. That was a last resort and such order of the Commission, which is fair, just and proper, should not be interfered with and the Petition be dismissed. 5) With the assistance of both sides, we have perused the Petition paper book and the impugned order. We are of the view that the Commission was justified in holding that if the application has been filed on 6th January, 2014 and earlier hea .....

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