Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (11) TMI 454

..... thereof, raising various queries for response by the petitioner - whether there was any case pending in the Appellate Tribunal or Court which would act as a bar to maintainability of the application in terms of the second proviso to Section 127B? HELD THAT:- The Bench in a similar issue IN RE: SHRI AGARWAL TRADING COMPANY [2001 (2) TMI 481 - SETTLEMENT COMMISSION, 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 proceedin .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... that it may be proceeded with on merits, specifically reiterating at para-11 that there was no case pertaining to the show cause notice at issue, pending in the CESTAT or before any Court. 3.Notwithstanding the reply filed, 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 ap .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ases which relate to an assessment of 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 petit .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... n 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 reading of Section 127H of Customs Act, 1962 would supp .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... oceeded 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. 12.I prima facie agree with the rationale of the afore .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||