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2016 (12) TMI 76 - MADRAS HIGH COURT

2016 (12) TMI 76 - MADRAS HIGH COURT - tmi - Sale of garment in domestic market - benefit of Customs Notification 21/2002-Cus dated 01.03.2002 - violation of actual user condition of the notification - Held that: - there is no allegation of smuggling though one of the items which was imported by the petitioner under the classification of garment accessories in eight consignments was Zip fasteners. As admitted, the goods were not seized by the DRI nor there is any allegation against the petitione .....

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As submitted by the DRI, the petitioner had admitted the entire allegation much prior to the issuance of the show cause notice and in fact, that was precisely the stand taken before the Settlement Commission. Thus, for the above reason and taking note of the pragmatic stand taken by the petitioner, this Court is of the considered view that the matter requires to be considered so as to bring about a finality to the entire litigation - appeal allowed by way of remand. - W.P.No.29489 of 2016 and W. .....

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.The order impugned in this writ petition is an order passed by the Customs and Central Excise Settlement Commission (hereinafter referred to as the Settlement Commission). The petitioner who were the importers had imported eight consignments of garment accessories on Nil rate of duty and sold the same in the domestic market by availing the benefit of Customs Notification 21/2002-Cus dated 01.03.2002. On intelligence, it is came to the notice of the third respondent that the garment accessorie .....

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petitioner co-operated with the DRI during the course of investigation and admitted the mis-use and wrong availment of Notification benefits as well as the amount quantified as import duty and interest much prior to the issuances of the show cause notice. 3.On receipt of the show cause notice, the petitioner approached the Settlement Commission to settle their case stating that it is not a case of smuggling but only a case of wrong availment of the benefit of exemption Notification which was adm .....

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4 dated 25.08.2015 in the case of (Additional Commissioner of Customs vs. Ram Nivas Verma) The petitioner in fact admitted the charge in the show cause notice and submitted before the Settlement Commission leaving it to the discretion of the Settlement Commission to pass appropriate orders on the immunities claimed. However, the Settlement Commission appears to have been fully guided by a decision of the High Court of Delhi. In the said case, it was observed that on a plain reading of the third .....

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of paragraph 7.1 of the impugned order. 5.During the course of hearing, the learned counsel for the third respondent produced a note containing the gist of the communication from the Additional Director, DRI to the Commissioner of Customs, Legal-SEA, wherein the DRI has taken a stand that the petitioner's case relates to mis-use of import certificates issued by AEPC, Tirupur and the wrong availment of the Notification 21/2002; the bar provided under Section 127B for the admission of the peti .....

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