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TMI Blog2014 (12) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... e Settlement Commission. As per sub-section (1) of Section 127B of the Customs Act, 1962, "Any importer, exporter or any other person may, in respect of a case, relating to him make an application before adjudication to the Settlement Commission to have the case settled". Further, an order of settlement under Section 127C(8) has to provide for the terms of settlement including any demand by way of duty, penalty and interest. In the present case, Bench is unable to settle these terms as none of the persons from whom a major portion of duty has been demanded in the SCN have approached the Settlement Commission and some of them do not even fall in the jurisdiction of this Bench. Therefore, in the absence of the same, the application to settle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 11,568.59 MT of Ferro Silicon, during 2008-2009 to 2013-2014, which was declared to be of Indian origin in the relevant shipping bills, invoices and country of origin certificates, but was actually of Bhutanese origin. 2.1 The exporter obtained 54 DEPB licenses against these exports and availed total export incentive of ₹ 3,20,46,327/- on export of Ferro-Silicon of Bhutanese origin on which no DEPB benefit appeared available. Since these DEPB licences/authorizations were procured by wilful misstatement and suppression of country of origin, they appeared to be liable to cancellation/partial modification. These DEPB licences were sold by the exporter and were utilized by the purchasers for payment of duty on goods imported by them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for confiscation in terms of Section 113(i) of the Customs Act, 1962. (ii) Penalty under Section 114 and Section 114AA of the Act shall not be imposed on them for the act of omission and commission undertaken by them. (iii) Duty amounting to ₹ 25,10,066/- not paid at the time of importation on the strength of DEPB license nos. 210188342, dated 3-4-2013, 210169501, dated 23-11-2011, 210170744, dated 14-12-2011 and 210170777, dated 14-12-2011 shall not be held recoverable from them in terms of Section 28AAA of the Customs Act, 1962 along with interest in terms of Section 28AA of the Customs Act, 1962. 2.4 The importers who had purchased the DEPB licences from Rohit Ferro Tech Ltd. issued against these exports and had utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ented by S/Shri Xavier Tigga, Appraiser (Export Deptt.) and Suman Kr. Gangopadhyay, SIO, DRI, Kolkata Zonal Unit. The learned Advocate appearing on behalf of the applicant sought adjournment, which was granted. 6. The matter was heard on 18-11-2014. Learned Advocates appearing on behalf of M/s. Rohit Ferro-Tech Ltd. submitted that Paras 54, 55 and 56 of the SCN are to be read together. They further submitted that in all these paras, the name of their client, M/s. Ferro-Tech Ltd. appears and they are concerned with that. It was further submitted that the goods are not available for confiscation and accordingly, there is no proposal for confiscating the goods and therefore no goods can be liable for confiscation and consequently, no penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant. The balance amount of ₹ 2,95,35,261/- has been demanded from other importers, 43 of whom are listed in Annexure-D to the SCN. None of these importers from whom duty has been demanded have approached the Settlement Commission. As per sub-section (1) of Section 127B of the Customs Act, 1962, Any importer, exporter or any other person (hereinafter referred to as the applicant 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.... Further, an order of settlement under Section 127C(8) has to provide for the terms of settlement including any demand by way of duty, penalty and interest. In the instant case, Bench is unable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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