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2016 (11) TMI 1083 - BOMBAY HIGH COURT

2016 (11) TMI 1083 - BOMBAY HIGH COURT - TMI - 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) TMI 855 - BOMBAY HIGH COURT], where it was already held that Condition No.(iii) was complied with by the said M/s Auto Creaters. A .....

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ala with Mr Brijesh Pathak for Petitioner Mr M. Dwivedi 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, Custom .....

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as required by clause (c) of the first proviso to section 127B of the Customs Act, 1962? (iii) Whether the condition of filing of a Bill of Entry as stipulated in clause (a) of the first proviso to section 127B of the Customs Act, 1962 is fulfilled? 3. As far as Condition Nos.(i) and (ii) are concerned, the Settlement Commission held in favour of the Petitioners. However, as far as Condition No.(iii) is concerned, the Settlement Commission inter alia held that the same was not complied with by t .....

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