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M/s. Rohit Ferro-Tech Ltd. Versus Union of India & Others

2016 (9) TMI 674 - CALCUTTA HIGH COURT

Validity of order of Settlement Commission rejection of settlement application - Section 127B of the Customs Act export of ferro silicon goods of Indian origin DEPB license obtained by the petitioner to avail benefit of free import of goods some of the license sold for valuable consideration later found that goods were of Bhutanese origin and are not entitled to DEPB benefit demand of duty and imposition of penalty on petitioner for wrong availment of DEPB license duty discharged .....

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ich was not paid by the concerned importers on the strength of the DEPB licenses. Since it is now admitted that the petitioner was not entitled to the benefit of the DEPB licenses all that the department should look forward to is recovery of the amount of ₹ 3,12,60,465/-. Who pays the money should not matter to the department. - One cannot lose sight of the fact that the importers purchased the DEPB license from the petitioner for valuable consideration. Hence it is only fair that the .....

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ted the facts of the case are that the petitioner exported ferro silicon through the Kolkata/Haldia Port during the period 2008-2009 to 2011-2012 declaring the goods to be of Indian origin in the export documents including shipping bills. Subsequently the Directorate of Revenue Intelligence (DRI) conducted an investigation into the matter and found that the goods were actually of Bhutanese origin and not of Indian origin. However, on the basis that the exported goods were of Indian origin the pe .....

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3rd January 2014 was issued by the DRI, Kolkata Zonal Unit, alleging that since the goods that the petitioner had exported were not of Indian origin, the petitioner was not entitled to the benefit of DEPB licenses. Accordingly, the petitioner must pay the import duty which the petitioner did not pay on the strength of the DEPB licenses. In fact, the department claimed import duty in respect of the 54 DEPB licenses which as per the show cause notice amounted to ₹ 3,20,46,327/-. The petition .....

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ion, the petitioner admitted its liability and only requested for waiver of penalty and immunity from prosecution. The Settlement Commission passed an order dated 8th December, 2014 which is under challenge in the present writ petition. In the order, the Settlement Commission referred to DRI s letter dated 7th August, 2014 wherein it was stated that correct amount of the duty liability of the petitioner is ₹ 3,12,60,465/- and not ₹ 3,20,46,327/-. However, the DRI opposed the request .....

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t they had not come forward to settle the case and therefore the Settlement Commission is unable to settle the case of the petitioner. Primarily on that ground, the Settlement Commission rejected the application of the petitioner. I have heard learned counsel for the petitioner and learned counsel for the department. I am of the view that the ground on which the Settlement Commission rejected the application for settlement under Section 127B of the Customs Act, is not sustainable at law. The dep .....

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