2014 (10) TMI 948 - SCH - Customs

Rejection of Settlement Commission Application - Section 127B of the Customs Act - requirement that the application must be accompanied by a Bill of Entry or Shipping Bill in respect of which a show cause notice has been issued to the applicant - the decision in the case of Rohit Sakuja Versus Union of India 2014 (4) TMI 1182 - DELHI HIGH COURT contested, where it was held that A facial reading of the proviso (a) to Section 127B informs the Court that the applicant has to necessarily file either the Bill of Entry or the Shipping Bill in respect of the export or import of the goods (which are the subject matter of the application), with regard to which a show cause notice has been issued to him by the appropriate officer - Held that - the decision in the above case upheld - appeal dismissed - decided against appellant.

Summary

Supreme Court dismissed the appeal in the case with citation 2014 (10) TMI 948 - SC. Judges were Mr. H.L. Dattu, Mr. Madan B. Lokur, and Mr. Justice A.K. Sikri.