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M/s Shree Ganesh Enterprises, Ms Deepali Poojari Versus Union of India And Others

Validity of order passed by Settlement Commission - the Bill of Entry filed before the issuance of the SCN - violation of condition as set out in 1st Proviso to section 127B(1) of the Customs Act, 1962 - Held that: - reliance placed in the decision of the case of M/s Auto Creaters v/s Union of India and others [2016 (11)855 - BOMBAY HIGH COURT], where it was already held that Condition No.(iii) was complied with by the said M/s Auto Creaters. As the facts in these Writ Petitions are almost ident .....

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edi with Mr Sham V. Walve for Respondent JUDGMENT [ Per B. P. Colabawalla J. ] 1. Rule. Respondents waive service. By consent of parties, rule is made returnable forthwith and heard finally. 2. By these Writ Petitions filed under Article 226 of the Constitution of India, the Petitioners have challenged the common impugned order dated 14th March 2016 (Exh. 'J' to the Petition) passed by the Settlement Commission, Additional Bench, Customs and Central Excise, Mumbai (Respondent No.4 herein .....

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