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TMI Blog2008 (11) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Appellant. [Judgment per : V.G. Sabhahit, J.]. - These two appeals arise out of the common order passed in W.P. No. 14843/2006 and W.P. No. 14844/2006 respectively, being aggrieved by the common order of the learned single Judge dated 26-8-2008, wherein the Writ Petitions have been dismissed declining: the prayer of the petitioner in W.P. No. 14843/2006 to quash the order No. 55 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uli oil SPX (pure), which had been misdeclared by it as patchouli oil STD and it had quoted a lower rate to evade payment of full customs duty of Rs. 2,82,63,409/-, as against which, it had paid the duty of Rs. 1,62,27,486/-. Accordingly, the Settlement Commission passed an order granting immunity to the petitioner from payment of fine, penalty and prosecution under the Act and directed the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement as also the question of payment of interest by the respective petitioners. The interest payable on non-paid duty amount under Section 28AB of the Act, would have been between 10 and 36 per cent and the relevant point of time, in terms of the notification issued by the Central Government, the interest leviable was 18% per annum, however, the Settlement Commission has reduced the interest liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecution under the Act, should have also exempted them from paying interest and there is no conscious application of mind by the Settlement Commission while considering the question of levy of interest. 6. We have given careful consideration to the contentions of the learned counsel appearing for the appellants and scrutinized the material on record. 7. The scope of interference with the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record, has found that there is conscious application of mind by the Settlement Commission and we do not find any reason to differ with the said finding of the learned single Judge and the order passed by the learned single Judge does not suffer from any error or illegality. Accordingly, we hold that there is no merit in these appeals and pass the following order : The Writ Appeals are dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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