2004 (3) TMI 85 - HC - Customs

Summary

Issues: Challenge to penalty imposed by CEGAT, Benefit under Kar Vivad Samadhan Scheme, Interpretation of Section 95(ii)(c) of the Finance Act

In this case, the petitioner challenged the penalty imposed by the Central Excise and Gold (Control) Appellate Tribunal (CEGAT) through a Writ Petition. The petitioner sought the benefit of the Kar Vivad Samadhan Scheme under Section 95(ii)(c) of the Finance Act, 1998. The Commissioner of Customs, Chennai, refused the benefit, stating that the scheme was no longer in force when the writ petition was admitted. The petitioner requested a Writ of Certiorarified Mandamus to quash the decision and obtain the benefit under the scheme. The petitioner argued that the writ petition being admitted before 31-12-1998 was sufficient for eligibility, while the respondent contended that admission post that date did not qualify. The judge considered both arguments and highlighted that the mere presentation of papers to the Registry did not constitute pending status. Due to procedural delays in presenting the writ petition, the court concluded that it was not pending as of 28-12-1998, thus rejecting the petitioner's claim under the Kar Vivad Samadhan Scheme as time-barred. Consequently, the writ petitions were dismissed for lacking merit.