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CORREIGENDUM TO SHOW CAUSE NOTICE AFTER ADMISSION OF SETTLEMENT APPLICATION – WHETHER SUSTAINABLE?

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 22-6-2016 - Chapter XIV A of the Customs Act, 1962 deals with the procedure of filing application before the Settlement Commission and the procedure of disposal of the application by the Commission. Section 127B (1) provides that any importer, exporter or any other person may, in respect of a case, relating to him make an application, before adjudication to the Settlement Commission to have the case settled, in such form and i .....

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of exemption notification or otherwise. No such application shall be made unless- the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer; he additional amount of duty accepted by the applicant in his application exc .....

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ces Act, 1985 has been committed. No application under this sub-section shall be made for the interpretation of the classification of the goods under the Customs Tariff Act, 1975. Section 127F(2) provides that Where an application made under section 127B has been allowed to be proceeded with under section 127C, the Settlement Commission shall, until an order is passed under Section 127C(5), have, subject to the provisions of Section 127C(4), exclusive jurisdiction to exercise the powers and perf .....

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e residence, godown and office premises of the three petitioners resulting in recovery of records, documents, computers, hard discs, laptops, pen drives etc., During the search many pieces of old and used photocopier machines were recovered from the premises. Investigations were commenced and statements were recorded which showed that the petitioners had been importing old and used photocopier machines by undervaluing the goods up to the extent of 50%. In the show cause notice issued to the peti .....

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ct to the conditions that the applicant satisfies all the requirements of the time of final hearing. While the application is pending before the Settlement Commission, the petitioner received a corrigendum to the show cause notice already issued to them, which deals the same issue before the Settlement Commission. In the corrigendum there is a change in the classification of the import of the photocopier machines thereby enhancing the duty demand. When a hearing took place before the Commission, .....

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as heard on 05.12.2014 that the petitioners had already agitated the correctness of the corrigendum before the High Court. The copy of the writ petition was served on them only on 11.02.2015 and no writ petition appears to have been filed by 05.12.2014. The High Court ordered for verification of filing the writ petition. The digital file was uploaded through electronic filing vide diary No. 251539/2014 on 04.12.2014 at 03.00 P.M., It is made clear that the present writ petition had been filed on .....

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