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TMI Blog2013 (6) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... ls an order passed by the Settlement Commission refusing to receive the petitioner's application for a settlement of the claim. By a notice dated December 29, 2008, the Customs authorities required, inter alia, the petitioner to show cause as to why basic customs duty in excess of about Rs. 1.17 crore should not be recovered from the noticees under Section 28 of the Customs Act, 1962 for removing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any proceeding" that appears in amended Section 127A(b) of the Act. 4. Subsequent to the amendment effected in or about the year 2007, "case" in the relevant chapter of the Customs Act is defined in the Section 127A (b) as follows : "127A. Definition. - In this CHAPTER, unless the context otherwise requires (a) ......... (b) "case" means any proceeding under this A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e new definition having replaced the following definition for "case" in the relevant section : "(b) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, or any proceeding by way of appeal or revision in connection with such levy, assessment or collection, which may be pending before a Central Excise Officer or Central Government on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner had approached the Settlement Commission, such proposal could not be received. 9. There is no infirmity in the order of the Settlement Commission that calls for any interference in this jurisdiction. 10. To begin with, the decision of this Court referred to above was rendered on an excise matter and the relevant provision in Section 32 of the Central Excise Act, 1944 was in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in restricting the relevant provision is to allow a bona fide person to make a settlement proposal prior to taking a chance to have the claim adjudicated. But upon the claim being adjudicated and merely because the recovery has not been completed, a person would not be entitled to offer a lesser amount than what has been adjudicated to be due from him. 12. The writ petition is without any me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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