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TMI Blog2022 (8) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... assed an order dated 31.07.2017 under Section 127C of the Customs Act, 1962 (in short 'Act'). Order dated 31.07.2017 had granted full immunity to the petitioners in terms of Section 127H of the Act. 2. While this is so, the immunity granted has come to be withdrawn unilaterally by way of the impugned orders dated 31.01.2019. The Settlement Commission at para 4 to 6 states as follows: 4. Now, in the light of fresh evidences brought out by the investigating agency, DRI, Bangalore, it is clear that M/s Vriddhi Interiors and Shri B M Rakesh have concealed material evidence and given false or fabricated documents/invoice to evade payment of correct Customs duty and Shri B.M.Rakesh was well aware about the existence of the above recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Bench. Order 6. The immunities granted under Section 127H of the Customs Act, 1962 to M/s Vriddhi Interiors, Bangalore vide Final Order No.33-34/2017 Cus dated 31.07.2017 in Settlement Applications filed on 15.03.2017 numbered S.A.Cus/17-18/2017 SC and Shri B M Rakesh, Managing Director, M/s Vriddhi Interiors, Bangalore vide Final Order No.6/2018 dated 29.01.2018 in Settlement Application filed on 04.08.2017 numbered S.A.Cus/65/2017 SC stands withdrawn under Section 127H (30 of the Customs Act, 1962 by the Bench. 3. Evidently, no notice has been issued to the petitioner prior to withdrawal of the immunity and the order is unilateral, merely referring to the fresh evidences brought out by the investigating agency. What the eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of natural justice. The respondent will issue notice to the petitioner enclosing the evidences brought out by the investigating agency on the basis of which the immunity has been withdrawn, fix the matter for hearing, hear the petitioner and investigating agency/assessing officer, and pass appropriate and necessary orders, in accordance with law. 9. It is made clear that this order, on merits, is being passed solely on the basis of the position as referred above and will not be a precedent in other matters where the challenge is to the substantial order passed by the Settlement Commission. 10. These writ petitions are allowed. In the light of above order, WMP.No. 11180 of 2019, filed for impleadment of the assessing authority in Karnat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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