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2019 (7) TMI 1429 - HC - CustomsMis-declaration of imported goods - Article 226 of the Constitution of India - HELD THAT - The instant writ petition is disposed off in terms of order in the case of M/S GUPTA G AND COMPANY VERSUS UNION OF INDIA AND OTHERS 2019 (7) TMI 1337 - PUNJAB AND HARYANA HIGH COURT where it was held that in case of non-consensus of claim/counter claim i.e. duty declared by petitioner vis-a-vis duty proposed by DRI, the Settlement Commission shall also consider the aspect of referring back the matter to the adjudicating authority in view of the provisions of Section 127-I of the Customs Act, 1962. The petitioners are directed to appear before the Settlement Commission on 7.8.2019.
Issues involved:
Challenge to order of Customs, Central Excise and Service Tax Settlement Commission imposing penalty on employees of a Custom House Agent for misdeclaration of imported goods. Analysis: The judgment pertains to a case where two employees of a Custom House Agent, engaged in facilitating clearance of imported goods, challenged an order passed by the Customs, Central Excise and Service Tax Settlement Commission. The impugned order confirmed a demand of ?1,47,12,404 on the importer for misdeclaration of imported goods and imposed a penalty of ?3 lac each on all three petitioners. The employees approached the High Court seeking quashing of the said order under Article 226 of the Constitution of India. The counsel for both parties agreed that the present writ petition should be disposed of in view of an order dated 8.7.2019 in another case titled "M/s Gupta G & Company Vs. Union of India and Others." Consequently, the High Court disposed of the instant writ petition in terms of the aforementioned order and directed the petitioners to appear before the Settlement Commission on 7.8.2019. This decision signifies the importance of abiding by previous judicial orders and the need for compliance with legal procedures in such matters. The judgment underscores the significance of following established legal protocols and respecting judicial decisions to ensure fair and just outcomes in legal proceedings.
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