TMI Blog2002 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... the revision application that the appellant has filed before the Government of India was deemed to be withdrawn. Therefore, the revision of the appellant was correctly dismissed and the High Court was not in error in not interfering therewith. Appeal dismissed. - 6865 of 2000 - - - Dated:- 15-1-2002 - S.P. Bharucha, C.J.I., U.C. Banerjee and Bisheshwar Prasad Singh, JJ. [Order]. - The order under appeal was passed by a Division Bench of the High Court at Bombay. It dismissed the writ petition filed by the present appellant. The appellant is here by way of appeal by special leave. 2. On 9th April, 1995, the appellant flew into Bombay Airport. His baggage was examined and cleared after he had paid Rs. 33,600/- as customs duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the appellant under the Scheme he had filed a revision application before the Government of India against the order dated 9th September, 1998 passed in appeal by the Commissioner of Customs. On 13th April, 1999, the Joint Secretary to the Government of India passed an order on the revision application. It said, "In view of the deeming provision in sub-section (4) of Section 90 of the Finance Act (No. 2 of 1998), the revision application filed by the two applicants are treated as withdrawn on 5-2-99 in respect of Shri G.A. Dastagir ...... i.e., the date(s) on which the Designated Authority passed the orders referred to in sub-section (2) of Sec. 90 ibid." 5. The order passed on the revision application was assailed by the appellant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em (i) of sub-section (f) was invalid and, for that reason, the appellant had not paid the amount. In his submission, therefore, it was obligatory for the authority to decide the revision application which had remained outstanding. 7. The answer to the submission is to be found in Section 90 of the Scheme. Section 90 reads thus : "Time and manner of payment of tax arrear. 90. (1) Within sixty days from the date of receipt of the declaration under Section 91, the designated authority shall, by order, determine the amount payable by the declarant in accordance with the provisions of this Scheme and grant a certificate in such form as may be prescribed to the declarant setting forth therein the particulars of the tax arrear and the sum p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reply shall be deemed to have been withdrawn on the day on which the order referred to in sub-section (2) is passed : Provided that where the declarant has filed a writ petition or appeal or reference before any High Court or the Supreme Court against any order in respect of the tax arrear, the declarant shall file an application before such High Court or the Supreme Court for withdrawing such writ petition, appeal or reference and after withdrawal of such writ petition, appeal or reference with the leave of the Court, furnish proof of such withdrawal along with the intimation referred to in sub-section (2)." 8. The effect of sub-section (4) of Section 90, in our view, is that once a declaration has been made and an order has been pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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