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2019 (7) TMI 1429

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..... t was held that in case of non-consensus of claim/counter claim i.e. duty declared by petitioner vis-a-vis duty proposed by DRI, the Settlement Commission shall also consider the aspect of referring back the matter to the adjudicating authority in view of the provisions of Section 127-I of the Customs Act, 1962. The petitioners are directed to appear before the Settlement Commission on 7.8.2019 .....

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..... the Customs, Central Excise and Service Tax Settlement Commission respondent No.4, whereby while confirming the demand of ₹ 1,47,12,404/-, on the importer for misdeclaration of the imported goods, a penalty of ₹ 3 lac (Rupees Three lacs) each has been imposed on all the three petitioners. Counsel for the parties are agreed that the present writ petition has to be d .....

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