2013 (9) TMI 1152 - HC - Customs

Summary

Issues involved: Applicability of Kar Vivad Samadhan Scheme (KVSS), 1998 to the case in question.

Summary:

Applicability of KVSS Scheme, 1998:
The Court deliberated on the applicability of the Kar Vivad Samadhan Scheme (KVSS), 1998 to the case at hand. The relevant provisions of the KVSS Scheme, specifically Section 95(ii)(a), (b) and (c), were analyzed. It was noted that the scheme does not apply in cases where no notice has been issued. In this instance, a specific demand notice dated 31-3-1998 was issued, demanding a substantial amount along with interest under the Customs Act. The Court found that this constituted a valid notice of demand under an indirect tax enactment, thus falling within the purview of the KVSS Scheme.

Cut-off date and Compliance:
The Court emphasized that the cut-off date for the scheme was 31-3-1998, coinciding with the date of the notice issued in this case. This aligns with the provisions outlined in Section 95(ii)(b) of the KVSS Scheme, 1998. Consequently, the Court upheld the decision of the single Judge that the KVSS Scheme was applicable in this scenario, dismissing the appeal for lack of merit. No costs were awarded due to the respondent's non-appearance.

Conclusion:
In conclusion, the Court affirmed the applicability of the KVSS Scheme, 1998 to the case based on the issuance of a valid notice of demand under the Customs Act. The appeal was dismissed, and parties were directed to obtain a certified copy of the order upon completion of necessary formalities.