TMI Blog2006 (6) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... 1998 as well as the three orders all dated 26th February, 1999 passed by the Commissioner of Customs rejecting the application of the petitioner under Kar Vivad Samadhan Scheme, 1998 ('KVSS' for short). However, counsel for the petitioner at the final hearing of the present petition has given up the challenge to the constitutional validity of Section 95(ii)(b) of the Finance (No. 2) Act, 1998. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were allowed to be cleared on provisional basis by directing the petitioner to pay duty as per the classification claimed by the petitioner and on furnishing bond for the differential duty. 3.During the pendency of the aforesaid petition, the Central Government introduced KVSS, 1998. With a view to avail the benefit of the said scheme, the petitioner filed three declarations in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No. 2135 of 2001) decided on 31st March, 2006, in similar circumstances we have held that Commissioner was justified in rejecting the declarations made under KVSS. As in the case of NRC Limited (Supra) in the present case also there was no determination of duty on the date on which the declarations were filed under KVSS. The contention of Mr. Baya that the endorsement made on the bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of determination of duty, the petitioner cannot avail the benefit of KVSS. In this view of the matter, in our opinion the issues raised in this petition are squarely covered by the decision of this Court in the case of NRC Limited (supra) against the petitioner. 6.Mr. Baya placed strong reliance on the decision of the Gujarat High Court in the case of Navdurga Calendering Works Others v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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