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TMI Blog2015 (12) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically an item to which Section 123 applies. That being the position, the application filed by the respondent under Section 127B could not have been proceeded with at all. The learned counsel for the respondent No.1 submitted that the petitioner/revenue never objected before the Settlement Commission and even accepted the penalty and fine which were imposed by the Settlement Commission. It was also contended that the petitioner had gone to the extent of issuing a release letter dated 08.06.2015 subsequent to the order of the Settlement Commission. But, we cannot agree with this submission of the learned counsel for the respondent No.1 inasmuch as there cannot be any estoppel against the statute. Once the statute is clear that where th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commission in the matter of Shri Ashok Kumar Jain and the said order was upheld by the Hon'ble Delhi High Court and the Hon'ble Supreme Court. 9A. The Bench has carefully considered the material available on record and submissions made by the applicant at the time of hearing. The Bench observes that the applicant has cooperated in the settlement proceeding and made full and true disclosure of their duty liability. The applicant has admitted and deposited ₹ 4,86,305/- as Customs duty. In view of the above and considering the facts and circumstances of the case, the Bench finally settles the case under Section 127C (5) of the Customs Act, 1962 on the following terms and conditions:- Customs Duty: The Customs Dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission finds, at any time, that the applicant has concealed any particular material to the settlement or has given false evidence or had indulged in fraud and mis-representation of facts for obtaining the settlement order. 12. A copy of this order is given to the applicant herein and to the jurisdictional Commissioner for their use in the implementation of this Order. No one should use this Order in any other manner or for any other purpose without the written permission of the Commission. 2. Mr Dubey, the learned counsel appearing on behalf of the Commissioner of Customs, states that the application of the respondent No.1 could not have been proceeded with and no final settlement could have been passed by the Settlement Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer; (b) the additional amount of duty accepted by the applicant in his application exceeds three lakh rupees; and (c) the applicant has paid the additional amount of customs duty accepted by him along with interest due under Section 28AA: Provided further that no application shall be entertained by the Settlement Commission under this sub-Section in cases which are pending in the Appellate Tribunal or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions, this Court observed as under:- 7. On a plain reading of the third proviso to Section 127B(1) of the said Act, it is evident that no application for settlement can be made if it relates to goods to which Section 123 applies. Section 123 sub-section (2) specifically provides that the said Section applies to, inter alia, gold. It is, therefore, clear that when the two provisions are read together, no application under Section 127B(1) can be made in relation to gold. This case clearly pertains to gold. The respondent made an application, nevertheless, to the Settlement Commission which has entertained the same and has also rejected the plea raised by the Revenue that it did not have jurisdiction to entertain such an application. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is clear that where the subject matter is gold , the Settlement Commission would not have any jurisdiction to entertain the application under Section 127B, any order passed in contravention of the statute cannot be sustained on the ground of estoppel. 5. Consequently, we allow this writ petition. The impugned order is set aside. The respondent No.1 would be relegated to the stage when he had been issued the show cause notice dated 29.08.2014. The respondent No. 1 would be entitled to file a reply to the said show cause notice before the adjudicating authority within one month. Subsequent thereto, the adjudicating authority, after giving an opportunity of hearing to the respondent No.1, shall complete the adjudication process and pass an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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