TMI Blog2019 (11) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... by now final order has also been passed by the Settlement Commission under Section 127D of the Customs Act. The final order has not yet been challenged by the Union of India meaning thereby to the final order passed by the Settlement Commission remain intact and as it is. We are not quashing and setting aside the order of admission passed by the Settlement Commission for the reasons as stated hereinabove. Moreover, there is nothing like automatic cancellation of the order under Section 127D of the Customs Act . It ought to be kept in mind that unless the final order is challenged by the Union of India passed by the Settlement Commission under Section 127D, such order remain intact and as it is. Thus, there is no separate existence o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tual transaction value and misdeclaration of the actual description of goods. 4. Two show cause notices were issued by the Department; one is dated 25th January, 2007 and another is dated 30th March, 2007. 5. Thus, it appears that: (a) The import of goods was at Nhava Sheva Port, Mumbai. (b) The show cause notice of 25th January, 2007 was issued at Mumbai. (c) Another show cause notice dated 30th January, 2007 was also issued at Mumbai. (d) All the transactions being taken place at Mumbai and Udaipur. (e) Registered office of the respondent at Udaipur and a corporate office is at Mumbai. 6. An application was preferred by the respondent under Section 127B of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons that: (a) Looking to paragraph 6 of the order dated 11th January, 2008 passed by the Settlement Commission, it appears that there was a satisfaction arrived at by the Settlement Commission that there was a full and true disclosure by the respondent No.1. For ready reference paragraph 6 of the order dated 11th January, 2008 passed by the Settlement Commission reads as under: 6. The Bench has gone through the records of the case. On the face of it, this apparently is a case of misdeclaration and undervaluation. We find that the applicant fulfils all the conditions for admission of the case as laid down in Section 127B of the Act. Hence the applications are allowed to be proceeded with under sub section (1) of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Settlement Commission under Section 127D of the Customs Act. The final order has not yet been challenged by the Union of India meaning thereby to the final order passed by the Settlement Commission remain intact and as it is. 10. Much has been argued out by the counsel for petitioner that if the admission order dated 11th January, 2008 passed by the Settlement Commission under Section 127C of the Customs Act is quashed and set aside by this Court, automatically the final order passed by the Settlement Commission under Section 127D of the Customs Act will be quashed de facto. 11. We are not quashing and setting aside the order of admission passed by the Settlement Commission for the reasons as stated hereinabove. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Emphasis Supplied) 12. Much has been argued out by the counsel for petitioner that as this Court has passed an order in this writ petition that a final order passed by the Settlement Commission will not give effect to, this petitioner could not have challenged the final order of the Settlement Commission. 13. The direction of this Court not to give effect to the Final Order of the Settlement Commission neither immunized the Final Order from challenge, nor inhibited the petitioner from challenging the order in accordance with law. Besides, whenever the Settlement Commission passes the order under Section 127D, the admission order always merges with the final order. Thus, the admission order now does not remain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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