9911796707
TMI Blog2015 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... e short point raised by the learned counsel for the petitioner/ Revenue is that the application filed by the respondent for settlement of its case could not have been entertained by the Settlement Commission because there was an express bar contained in the third proviso to Section 127B(1) of the said Act. 3. Before we examine that, it would be necessary to point out that the respondent had, as part of his baggage, brought into India 6452.600 gms of gold. He did so on 16.06.2013 while arriving at the Indira Gandhi International Airport, Delhi from Dubai by flight No. EK-514. While the respondent was trying to cross the green channel, a Customs Officer intercepted him and on being asked by the Customs Officer as to whether he carried any du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant 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 particulars as may be specified by rules including the particulars of such dutiable goods in respect of which he admits short levy on account of misclassification, under-valuation or inapplicability of exemption notification or otherwise and such application shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced herein below:- "123. Burden of proof in certain cases.-(1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be- (a) in a case where such seizure is made from the possession of any person,- (i) on the person from whose possession the goods were seized; and (ii) if any person, other than the person from whose possession the goods were seized, claims to be the owner thereof, also on such other person; (b) in any other case, on the person, if any, who claims to be the owner of the goods so seized. (2) This section shall apply to gold and manufactures thereof, watches, and any other class of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all. Insofar as the decision in Komal Jain (supra) is concerned, the Division Bench itself, in paragraph 21, observed that the issue with regard to the applicability of Section 123 of the Act by way of the third proviso to Section 127B was left open and it was for the Settlement Commission to examine the same, if such a point was raised, in accordance with law. In the present case, we find that the point with regard to the third proviso to Section 127B(1) read with Section 123 of the said Act had been specifically raised by the Revenue and the same has been considered by the Settlement Commission and has been rejected. We have already indicated above that the rejection by the Settlement Commission is not in accordance with law. A plain rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
