TMI Blog2023 (5) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court. In a recent decision, the Hon ble Madras High Court in A.M. AHAMED CO., REPRESENTED BY ITS MANAGING PARTNER, MR. J.M. IQBAL VERSUS THE COMMISSIONER OF CUSTOMS, THE HON'BLE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [ 2022 (11) TMI 639 - MADRAS HIGH COURT] , under similar facts and circumstances, where show cause notice was issued to the importer and the CHA, the importer had settled the dispute before the Settlement Commission and paid the Additional Duty of Customs and was granted immunity from prosecution, fine and penalty. Following the rulings of the Apex Court and the Hon ble Madras High Court, as aforementioned, this appeal is allowed and it is held that the impugned order is bad. The appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arels and Shri Nitin Gupta approached the Settlement Commission, New Delhi. The Settlement Commission vide its Final Order No.F-3331-3332/Cus/2018-SC(PB) dated 20.04.2018 issued vide F.No.C- 3521-22/CUS/2017-SC(PB) dated 20.04.2018, settled the dispute finally giving immunity from prosecution, etc. This fact has been taken notice by the Court below in para 1.1 of the impugned order. However, the Adjudicating Authority considered that the dispute is settled vide the aforementioned order of the Settlement Commission only in respect of M/s. AKS Apparels and Shri Nitin Gupta, and is not settled with respect to other co-noticees including this appellant in the show cause notice no.C.No.VIII/ICD/10/TKD/SIIB-Exp/Inv./AKS Apparels/52/15 dated 14.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a recent decision, the Hon ble Madras High Court in A.M. Ahamed Co. Vs. Commissioner 2023 (383) ELT 416/2 = Centax 212 (Madras), under similar facts and circumstances, where show cause notice was issued to the importer and the CHA, the importer had settled the dispute before the Settlement Commission and paid the Additional Duty of Customs and was granted immunity from prosecution, fine and penalty. Under such circumstances, allowing the Civil Misc. Appeal of the A.M.Ahamed and Co. (CHA), the Hon ble High Court recorded the findings as follows:- 16. It is clear from the above that where the benefit has been granted under the Samadhan Scheme to the main party, that benefit must also enure in favour of the other co-noticees and it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enure to the benefit of the appellant. The Second substantial question of law is answered accordingly. 18. In view of the above discussion and the substantial questions of law having been answered in favour of the appellant, this Court holds that the appellant is not liable to pay any penalty. Accordingly, the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (CESTAT), dated 16.2.2016 is hereby set aside and consequently the orders passed by the Commissioner (Appeals), dated 31.1.2011 is also set aside. 8. Following the rulings of the Apex Court and the Hon ble Madras High Court, as aforementioned, I allow this appeal and hold that the impugned order is bad. The appellant is also enti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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