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Issues involved: Impugning Settlement Commission's order on fraudulent import and duty payment.
Details of the judgment: Issue 1: Fraudulent import and duty payment The Commissioner of Customs filed a writ petition challenging the Settlement Commission's order regarding the fraudulent import of mobile phones by misusing IEC code and falsely declaring them as water purification parts. The total customs duty payable was &8377; 3,09,935, out of which the respondent had already deposited &8377; 3,10,000 during the investigation. The Settlement Commission directed the respondent to pay a penalty of &8377; 30,000 and a redemption fine of &8377; 20,000 within 30 days for the confiscated mobile phones without valid IMEI numbers. However, the petitioner claimed that the redemption fine of &8377; 20,000 was not paid by the respondent, leading to the denial of redemption benefit. Despite the absence of Revenue representation during the Settlement Commission hearing, the petitioner did not provide any justification for the non-appearance. Issue 2: Dismissal of writ petition Considering the facts, the quantum involved, and the petitioner's failure to appear before the Settlement Commission, the High Court declined to entertain the writ petition and dismissed it in limine.
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