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TMI Blog2007 (4) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... le to Central Excise Tariff Act, 1985. According to the assertion made by the petitioner, it exported hand tools in the month of March, 2000 under shipping bill No. 2277, claiming benefit of Duty Entitlement Pass Book Scheme (DEPB). It may be pointed out that DEPB is an incentive scheme which entitles an exporter to claim credit on the basis of this scheme at a pre-determined rate. The revenue w.e.f. 1-4-2000 imposed value cap of Rs. 70 per kg. in respect of hand tools exported under DEPB scheme as the goods exported by the petitioner were actually exported on 5-4-2000, but date of export on shipping bill was mentioned as 31-3-2000. The dispute had arisen as to whether the petitioner is to be assessed on the basis of cap of Rs. 70 per kg., imposed w.e.f. 1-4-2000 or it is entitled to the whole benefit of DEPB scheme, as it was existing up to 31-3-2000. The petitioner had in fact availed the benefit on the basis of deduction made in the bill of shipping on the assumption that he had exported the goods on 31-3-2000 and had availed the benefit of Rs. 4,62,889/-. 3. On 6-10-2005, Respondent No. 1 i.e. Commissioner of Customs issued a show cause notice (Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under Section 127B(1) any importer/exporter or any other person may, at any stage of the case relating to him, make an application for settlement in the prescribed manner containing a full and true disclosure of his duty liability which had not been disclosed before the proper officer. Such an application can only be made in respect of a 'Case'. The word 'Case' is defined under Section 127A(b) of the Act to mean any proceeding under the Customs Act or any other Act 'for levy, assessment and collection of Customs duty, or any proceeding by way of appeal or revision in connection with such levy, assessment or collection'. The SCN in this case does not involve any proceedings for the levy, assessment and collection of Customs duty. It does not propose any demand of customs duty from the applicant to speak nothing of any such amount being an excess of Rs. 2.00 lakhs. Therefore, the conditions for the admission as laid-down under Section 127-B(1) are not fulfilled in this case. Accordingly, in exercise of its power under Section 127C(1) of the Act, the Commission rejects the application." 6. The petitioner has claimed that the application filed by Sh. Harvinder Singh Sidhu, after t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued that the expression 'Case', used under Section 127A(b), has been interpreted by the Division Bench to mean that only the cases of mis-classification of all such similar cases including the wilful misclassification, wherein notice under Section 28 of the Act has been issued, could be entertained by the Settlement Commission and the Settlement Commission has no jurisdiction in other cases. He has further argued that there is difference in procedure for moving application under the Income-tax Act. The application was required to be filed before any investigation is undertaken or any show cause notice is issued, whereas under the Customs Act, an application could be filed only after the show cause notice is issued which may even pertain to confiscation and containing allegation of commission of fraud or smuggling or deliberate mis-declaration. In that regard, he has placed reliance on para 43 of the Division Bench judgment in Tata Tele Services (Maharashtra) Limited's case (supra). 10. Mr. Kamal Sehgal, learned Counsel for the respondents, has submitted that under Section 127A(b) of the Act, the Settlement Commission has a limited power and cannot entertain an applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification of the goods under the Customs Tariff Act, 1975 (51 of 1975). (2) Where any dutiable goods, books of account, other documents or any sale proceeds of the goods have been seized under Section 110, the applicant shall not be entitled to make an application under sub-section (1) before the expiry of one hundred and eighty days from the date of the seizure. (3) Every application made under sub-section shall be accompanied by such fees as may be specified by rules. (4) An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant." 12. The provisions of the Section show that any importer or exporter, at any stage of a case relating to him, may move an application after a full and true disclosure of his duty liability which has not been disclosed before the proper officer. It is further required to be disclosed the manner, in which, such liability has been incurred and the additional amount of Customs duty accepted to be payable by the applicant. The application is prohibited where bill of entry of a shipping bill in respect of import or export of goods or a show cause notice has not been issued to him by the proper offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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