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TMI Blog2013 (2) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... r the export goods, as the case may be, and where in relation to such bill of entry a show cause notice is issued by the appropriate officer. Admittedly, the application filed by the Petitioner to the Settlement Commission was after the amended provisions of Section 127H were brought into force with effect from 1 July 2007. The Settlement Commission has no jurisdiction to grant an immunity or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the full amount of the duty in the case. 2. The Petitioner had initially filed an application before the Settlement Commission even before the issuance of a notice to show cause which was rejected on 9 January 2007 precisely for that reason. The Petitioner moved a second application for settlement on 29 May 2007 which was rejected on 9 October 2007. A notice to show cause was issued to the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Commission to grant immunity, inter alia, either wholly or in part of any part of the interest. With effect from 1 June 2007 an amended provision was brought into force by which the Settlement Commission cannot any longer grant a waiver or immunity from the liability to pay interest. The application which was filed by the Petitioner and on the basis of which proceedings before the Settlement C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion has no jurisdiction to grant an immunity or a waiver from the statutory liability to pay interest. The liability to pay interest on delayed payment of duty under section 28AB is mandatory where any duty has not been levied or paid or has been short levied or short paid or erroneously refunded. 4. The judgment of the Supreme Court in Hoosein Kasam Dada (India) Limited Vs. The State of Madhya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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