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

2016 (11) TMI 1083 - BOMBAY HIGH COURT

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 o .....

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identical to the one filed by M/s. Auto Creaters, these Writ Petitions also succeed and are allowed in terms of prayer clause (b). Rule is made absolute in the aforesaid terms. The Settlement Applications filed by the Petitioners are restored to the .....

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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 .....

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erein) by which it rejected the Settlement Application filed by the Petitioners. To decide the admissibility of the said Settlement Application, Respondent No.4 examined the following three conditions:- (i) Whether the Application was in respect of a .....

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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 con .....

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