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TMI Blog2013 (9) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... merely on the ground that the petitioner had not filed a Baggage Declaration Form?" 2. On 9 June 2011, a show cause notice was issued to the petitioner, demanding the duty of Rs.76.45 lakhs under the proviso of Section 28(1) of the said Act in respect of 1425 kgs of "888" brand glass chatons (in short "the said goods") which is alleged to have been illegally imported into the country without payment of customs duty. The show cause notice demanded duty at the rate applicable for baggage i.e. 100% of value of said goods being classified under Chapter 98 of the Customs Tariff Act, 1975 (in short "the Tariff Act") without extending the benefit of any exemption Notification. 3. On 31 January 2012, the petitioner filed an application for settl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be convenient to reproduce the relevant portion of Section 127(B)(1) of the said Act, which reads as under: "Section 127(B)(1): - Application for settlement of cases: Any importer, exporter or any other person (hereinafter referred to as the applicant in this Chapter) may, in respect of a case, relating to him make an application, before adjudication to the Settlement Commission to have the case settled, in such form and in such manner as may be specified by rules, and containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer, the manner in which such liability has been incurred, the additional amount of customs duty accepted to be payable by him and such other particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Settlement Commission ; (b) the Settlement Commission has itself in other cases allowed settlement in respect of the applicants who had not themselves filed Baggage Declaration Form. In support, reliance was placed upon the decision of the Settlement Commission in the matter of Abu Jani Sandeep Khosla, 2012 (276) E.L.T. 421. Thus there is no reason to discriminate against the petitioner; and (c) the Baggage Declaration Form has no column to describe the goods and only the value of goods being carried as baggage is declared. Therefore, if the said goods have been imported as Baggage, the filing of the Baggage Declaration Form would by itself be sufficient and proof that it referred to the said goods is not necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2008 (228) E.L.T. 342 to hold that the Settlement Commission would have jurisdiction to settle cases, even in case where no bill of entry has been filed for imported goods, if the same has been cleared under a Baggage Declaration Form. Therefore, the petitioner would be entitled to the benefit of Section 127B(1) of the said Act if the Baggage Declaration Form has been filed at the time of the import of goods. However, in this case, it is an admitted position that no Baggage Declaration Form had been filed before the Settlement Commission by the petitioner to evidence its filing at the time of import. In these circumstances, the impugned order held that the petitioner cannot avail of the remedy of Settlement Commission to settle its disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orma of Baggage Declaration Form as prescribed under Section 81 of the Act has a column for description of goods. Therefore, the submission of the Counsel for the petitioner that the goods are not required to be described in the Baggage Declaration Form, cannot be accepted. In this case, the petitioner has not been able to even establish that the Baggage Declaration Form has at all been filed and if so, by whom and when. Hence, where Baggage Declaration Form is not filed, jurisdiction under Section 127B(1) of the said Act cannot be exercised by the Settlement Commission. 9. In view of the above, we find that the issue whether the Settlement Commission was justified in not entertaining the application for settlement in the absence of Baggag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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