TMI Blog2019 (11) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... SION, MUMBAI] has proceeded to entertain the application based on the interpretation that the word 'case' utilised in the proviso should assume the same meaning as the definition of the word under the Customs Act 1962 which means 'any proceeding under this act or any other act for the levy, assessment and collection of customs duty' as contra distinguished from proceedings for prosecution. Further, the provisions of Section 127H of the Act empower the Commission to grant immunity to prosecution under either the Customs Act, the IPC or any other Central Act, in such cases where prosecution has not been instituted before the date of receipt of the Application for settlement by the Commission. Had the commission issued noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the impugned order has come to be passed even without hearing the petitioner, simply rejecting the application as non-maintainable, invoking the second proviso to Section 127B of the Act. 4.Heard learned counsel appearing for the petitioner and learned Additional Government Pleader for the respondent. 5.Section 127B of the Act, including the second proviso thereto, reads as follows: ' Section 127B . Application for settlement of cases . - (1) Any importer, exporter or any other person (hereinafter referred to as the applicant in this Chapter) may, in respect of a case, relating to him make an application, before adjudication to the Settlement Commission to have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and interest, pending either before the Customs Central Excise and Service Tax Appellate Tribunal (CESTAT) or any other Court. Thus, the pendency of proceedings for prosecution, should not, according to him, be construed as a bar to the maintainability of an application for settlement. 8.According to the learned counsel for the respondent, the proviso should be read literally so as to cover both cases of assessment as well as of prosecution. 9.The learned counsel for the respondent also tentatively states that there has been non-disclosure of pendency of proceedings for prosecution before the Special CBI Court, before the Commission. However, at paragraph-20 of the settlement application, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertained by the Settlement Commission in cases which are pending with the Appellate Tribunal or any Court. Cases which are pending in this context is to be entertained as a proceedings for the levy, assessment and collection of Customs duty lying with Appellate Tribunal or any Court. In other words an application can be entertained by the Settlement Commission under Section 127B so long as there is no proceedings for the levy, assessment and collection pending with the Appellate Tribunal or any Court. That is to say that even if the proceedings for the prosecution have been instituted before the date of receipt of the application under Section 127B, yet the application can be entertained by the Settlement Commission. 9.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of receipt of the application under Section 127B.' 11.The Bench has proceeded to entertain the application based on the interpretation that the word 'case' utilised in the proviso should assume the same meaning as the definition of the word under the Customs Act 1962 which means 'any proceeding under this act or any other act for the levy, assessment and collection of customs duty' as contra distinguished from proceedings for prosecution. Further, the provisions of Section 127H of the Act empower the Commission to grant immunity to prosecution under either the Customs Act, the IPC or any other Central Act, in such cases where prosecution has not been instituted before the date of receipt of the Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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