9911796707
TMI Blog2008 (1) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... ed prices and had been submitting invoices showing lower price to Indian Customs authorities at the time of import the Directorate of Revenue Intelligence (DRI in short) investigated the matter. After investigation notices were given by the Additional Director General, DRI, New Delhi to the petitioners demanding customs duty amounting to Rs. 25,69,151/- from petitioner No. 1 Amar Jit Singh, who was carrying on the business of electronic goods in the name of M/s. Singh Electronics in Old Lajpat Rai Market, Delhi and Rs. 12,20,010/- from petitioner No. 2 Inder Pal Singh, who was also doing the same business in the name of M/s. Samrat Enterprises in Old Lajpat Rai Market, Delhi, its view of their having grossly undervalued the electronics good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while arguing in support of this petition did not dispute that as far as the Settlement Commission's order in not giving the benefit of immunity from prosecution to the petitioners is concerned there was nothing wrong in that order in view of the provisions of Section 127-H of the Act whereunder it is clearly provided that no immunity from prosecution shall be granted by the Settlement Commission where the proceedings for the prosecution of the applicant approaching the Settlement Commission for settlement had already been initiated before filing of the application for settlement. Mr. Tulsi, however, placing strong reliance upon a judgment of Hon'ble Supreme Court in Hira Lal Hari Lal Bhagwati v. CBI, New Delhi, 2003 (155) E.L.T. 433 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s it has under Section 482 Cr.P.C. for doing justice to the petitioners and denial of that relief to the petitioners would be against the spirit and the legislative intent behind the provision of settlement of disputes regarding customs duty by approaching the Settlement Commission. Learned Counsel drew my attention to that part of the judgment of the Supreme Court in Hira Lal's case (supra) where it was observed that it is a well established principle of law that the matter which has been adjudicated and settled need not be dragged into the criminal courts unless and until the act of the appellants could have been described as culpable. That was a case where criminal case for some offences under the Indian Penal Code was instituted even af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they had come to know that their prosecution had already been launched before their filing applications for settlement before the Settlement Commission instead of paying the demanded amount of customs duty and having not done that they cannot be permitted now to say that they have been a victim of a technical bar under Section 127-H of the Act whereunder it is provided that no immunity from prosecution can be given by the Commission if prosecution of the duty evader had already been launched before the filing of the application for settlement before the Settlement Commission. 5. I have thoughtfully considered the submissions made by learned counsel for the parties. 6. There is no doubt that the provision for settlements introduced in stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Central Government in exercise of the powers conferred upon it under Section 156(2)(h) and Section 137(3) of the Act. Rule 3 of these Rules provides that an application for compounding of the offences under the Act can be made either before or after institution of prosecution to the compounding authority which is the Chief Commissioner of Customs having jurisdiction over the place where the offence under the Act was allegedly committed. The compounding authority under these Rules has been given the powers to allow compounding of the offences under the Act as specified under Rule 5 which include even the offences under Sections 132 and 135(1)(a) of the Act for which offences the present petitioners are being prosecuted. The compounding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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