TMI Blog2018 (1) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... Gupta, SIO, for the Respondent. ORDER This order disposes of Settlement Applications number 5416- 5417/2017 filed on 25-9-2017 by M/s. H.G. Infra Engineering Pvt. Ltd., 14, Panchwati Colony, Jodhpur (hereinafter refer as Applicant / Applicant firm ) under Section 127B of the Customs Act, 1962 (in short the Act ) to settle the dispute arising out of a Show Cause Notice F. No. DRI/DZU/JRU/19/Int-1/Enq-1/2017/662, dated 7-6-2017 (in short the SCN ) issued by Additional Director, Directorate of Revenue Intelligence, Jaipur Regional Unit, Jaipur (hereinafter referred to as DRI ). 2. The fact of the case, in brief, as per the SCN are that, a specific intelligence was received by DRI, Jaipur, that the applicant had evaded Customs duty by violating the post import condition imposed in Explanation 2 vide Notification No. 24/2008-Cus., dated 1-3-2008 in Notification No. 84/97-Cus., dated [11-11-1997], as amended, in respect of import of Electronic Sensor Paver Model Super 1800 with AB600-2 TV Screed vide Bill of entry No. 3577530, dated 7-12-2012. As per the inserted explanation, the benefit under this Notification was available for goods supplied to the projects financed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-1997, the machine valued at ₹ 1,19,02,557/- was seized on 9-2-2017. 5. The Assistant Commissioner of Customs (Group V) Customs Commissionerate, NS-1, JNCH, Nhava Sheva vide letter F. No. S/26-Misc/3867/ 2016-17-GR V, dated 4-4-2017 informed the applicant that competent authority have accorded permission for provisional release of goods subject to submission of Bond for full value of goods and Bank Guarantee of 25% of value of goods. The Assistant Commissioner of Customs (Group V) Customs Commissionerate, NS-1, JNCH, Nhava Sheva amended their earlier letter dated 4-4-2017 and informed the applicant vide letter F. No. S/26- Misc/3867/2016-17-GR V dated 12-4-2017 to submit Bond for full value of goods and Bank Guarantee of ₹ 30 lakhs. However, at the time of issue of SCN, no information was available whether the applicant complied with the above conditions for provisional release of goods. 6. On completion of investigations, applicant was called upon to show cause to the Joint/Addl. Commissioner of Customs (Import), Nhava Sheva-1, Jawaharlal Nehru Custom House, Nhava Sheva, Tal Uran, District Raigarh, Maharashtra-400707 as to why :- (i) the seized Electron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Model Super 1800 with AB600-2 TV Screed vide Bill of Entry No. 3577530, dated 7-12-2012; that this fact has been admitted by Shri Harendra Singh, Director of the applicant firm in his statement dated 19-10-2016 and the applicant and co-applicant are liable to penal action under the provisions invoked in the SCN and seizer paver machine is liable to confiscation. 11. The matter was heard on 19-1-2018. Shri R.G. Chaudhary, Consultant appearing on behalf of applicant submitted that they have admitted and paid entire Customs duty liability of ₹ 28,20,205/- as demanded in the show cause notice along with interest. The applicant submitted that they were not aware of any such condition that machine cannot be withdrawn from the project site, however, on being pointed out during investigation they had paid the entire Customs duty. The applicant prayed for taking lenient view in imposition of penalty and complete waiver from fine in respect of seized machine valued at ₹ 1,19,02,557/- the release of which has not yet been taken by them. The Ld. Advocate submitted brief written submission on the matter. Shri G.P. Gupta, S.I.O, appearing on behalf of Jurisdictional Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or an International Organization were available when the goods brought into the project were not withdrawn. In the instant case, the Bench finds that Paver machine after completion of Project Up-gradation of Manpura to Jalindary Km 0/0 to 30/300 under PMGSY package No. RJ-WB-UG-07-05 Tranche-VI works under World Bank Assistance was withdrawn from the project site in May 2016 to new project at Kaithal Rajasthan Border Project NH 65 and the applicant is liable to pay the Customs duty and is not entitled for exemption under Notification No. 84/97-Cus., dated 11-11-1997. The Bench finds that Shri Harendra Singh, Director of the applicant in his statement dated 19-10-2016 admitted that benefit under Notification No. 84/97-Cus., dated 11-11-1997 was not available to them and they were required to pay the Customs and all activities of the firm was looked after by him and shifting of Paver machine from the project site was done as per his instructions. In view of this, Bench finds that applicant and co-applicant are liable to penal action under the provisions invoked in the SCN. (ii) Under these circumstances, the Bench holds that the paving machine imported vide Bill of Entry No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Attention of the applicant is also drawn to the provisions of sub-section (2) of Section 127H which lays down that : An immunity granted to a person under sub-section (1) shall stand withdrawn if such person fails to pay any sum specified in the order of the settlement passed under sub-section (5) of Section 127C within the time specified in such order or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted. 15. Further, as per provisions of sub-section (3) of Section 127H : An immunity granted to a person under sub-section (1) may, at any time, be withdrawn by the Settlement Commission, if it is satisfied that such person had, in the course of the settlement proceedings, concealed any particulars, materials to the settlement or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the settlement and shall also become liable to the imposition of any penalty under this Act to which such person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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