2015 (6) TMI 949

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..... e Settlement Commission is conclusive and no matter covered by such order shall be reopened in any proceedings under the Customs Act or under any other law for the time being in force. Therefore, we find the decisions of Customs authorities in re-opening the case as questionable. However, since the appeal before Commissioner of Customs (Appeals) was dismissed for non-compliance of the provision of .....

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..... t ₹ 10,00,000/- (Rupees ten lakhs only). 2. The background of the case is that DRI seized the machine imported by the party after it was cleared on payment of duty under EPCG Scheme. A show cause notice was issued. The Settlement Commission, vide final order dated 30.6.2009, settled the show cause notice on payment of duty, interest fine and penalty. The total, duty interest, fine and pen .....

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..... all be reopened in any proceedings under the Customs Act or under any other law for the time being in force. Therefore, we find the decisions of Customs authorities in re-opening the case as questionable. However, since the appeal before Commissioner of Customs (Appeals) was dismissed for non-compliance of the provision of Section 129 of the Act, we find it appropriate to remand the appeal itself .....

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