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TMI Blog2014 (11) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has concluded adjudication. The Settlement Commission, therefore, had no jurisdiction to entertain the petitioner’s application and has rightly rejected the application summarily. The petitioner’s submission based upon the first proviso to Section 127B or that his application has been rejected as his appeal was pending is irrelevant as the Settlement Commission has not been dismissed the application on the ground of pendency of the appeal etc. - Decided against the appellant. - CWP Nos. 657, 1709 and 9070 of 2014 - - - Dated:- 27-11-2014 - Rajive Bhalla and B.S. Walia, JJ. Shri Jagmohan Bansal, Advocate, for the Petitioner. Shri Sunish Bindlish, Advocate, for the Respondent. ORDER [Order per : Rajive Bhalla, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining to persons other than importers, the Settlement Commission has intervened and granted relief. Counsel for the petitioner also contends that as the first proviso to Section 127B refers to an appeal before the Tribunal or any Court, the pendency of an appeal before the Commissioner (Appeals), Chandigarh-I, does not bar the Settlement Commission from exercising jurisdiction as the Commissioner (Appeals), Chandigarh, is neither a Tribunal nor a Court. 4. Counsel for the respondents submits that as admittedly adjudication had already concluded, the Settlement Commission was prohibited by Section 127B of the Act from entertaining the application, which was rightly rejected. The petitioner s contentions relating to the definition of the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to such bill of entry or shipping bill, 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 28AB : 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 court : 7. A perusal of Section 127B of the Act reveals that any importer, exporter or any other person i.e. including a co-noticee of an exporter, who may or may not be an exporter, may file an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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