TMI Blog2018 (9) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner - The High Court while issuing notice on the writ petition vide order dated 13th November, 2007 had directed the petitioner to deposit ₹ 19,000/- with the Registrar General of this Court. The said deposit was made on 20th November, 2007. The writ petition has remained pending since then and was admitted to hearing vide order dated 4th August, 2009. Time limitation - Held that:- The impugned rejection order has adversely commented upon the lack of instructions and failure of Mr. Murari Kumar, Advocate, to furnish authorization for appearance before the Settlement Commission. Apparently, the petitioner was not properly guided on the strict time lines prescribed. Applications before the Settlement Commission have to be take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the impugned rejection order passed by the Settlement Commission reads as under :- 7. The Bench has considered the records of the case, written explanation of the applicant sent in response to the Notice and the contentions made during the hearing. The Bench observes that as per First Proviso to Section 127 of the Act, deposit of the entire additional amount of Customs duty accepted by the applicant, along with interest due thereon is a condition precedent for making an application. In the present case, the applicant has not complied with this condition inasmuch as he has not paid the entire interest due on the amount of accepted Customs duty liability. Accordingly to the applicant himself, the interest on the accepted Customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice arises from investigation and search and seizure operations at the bonded warehouse of M/s. Continental Sales Emporium (Private) Limited. M/s. Continental Sales Emporium (Private) Limited, it is alleged, had illicitly diverted duty free foreign liquor meant for consumption of diplomats, etc. to third persons. During the search of the residential premises of the petitioner, imported foreign liquor of value of ₹ 2,94,000/- involving Customs duty of ₹ 1,41,372/- was seized. Imported liquor as recorded above worth ₹ 3,88,000/- involving Customs duty of ₹ 3,80,007/-, was recovered and seized from the godown premises of M/s. Continental Sales Emporium (Private) Limited. The allegations in the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt while issuing notice on the writ petition vide order dated 13th November, 2007 had directed the petitioner to deposit ₹ 19,000/- with the Registrar General of this Court. The said deposit was made on 20th November, 2007. The writ petition has remained pending since then and was admitted to hearing vide order dated 4th August, 2009. 8. Counsel for the respondents, during the course of hearing, has accepted that adjudication proceedings are still pending and order-in-original has not been passed for last nearly nine years. 9. We would also notice that the impugned rejection order has adversely commented upon the lack of instructions and failure of Mr. Murari Kumar, Advocate, to furnish authorization for appearance before the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside, subject of course to the petitioner making payment of ₹ 50,000/- to the Prime Minister s Relief Fund and the petitioner making payment of the balance amount of interest payable on ₹ 18,635/-. In case the petitioner does not make the aforesaid payments, it will be open to the Settlement Commission to pass a rejection order. We clarify that this Court has not made any comments on merits. We further clarify that the Settlement Commission would be entitled to examine all aspects, including question of full and true disclosure, etc. 13. To cut short delay, the petitioner will appear before the Settlement Commission on 16th July, 2018, when a date of hearing will be fixed. 14. Dasti under signature of the Court Master. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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