9911796707
TMI Blog2017 (7) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner (A.R) for respondent ORDER The appellant filed this appeal against the order of the Commissioner of Customs, JNCH whereby the appellant was imposed penalty of ₹ 2,50,000/- under Section 112(b) of the Customs Act,1962 and penalty of ₹ 1 lakh under Section 114AAof the Customs Act, 1962, in connection with a case of import of car in the name of Shri Kapil Wadhawan. At the time of import, the car was misdeclared as new car whereas on an enquiry it was found that it was an old car, value was also mis-declared. 2. Shri Stebin Mathew, Ld. Advocate appearing on behalf of the appellant submits that as regard the case of the main appellant it was settled with the Settlement Commission. Therefore the present appellant sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the decision of K.I. International (supra) is based on the supreme court decision in the case of S.P. Chengalvaraya Naidu AIR 1994 S.C.853. Therefore the decision of S.K. Colombowala was held as per incuriam therefore the S.K. Colombowala decision is not a good law as per decision of K.I. International, the appellant is not entitled for the immunity on the basis of the settlement of main case before the Settlement Commission. 4. I have carefully considered the submissions made by both the sides and perused the records. I find that the issue can be decided on the basis that whether the appellant is eligible for immunity from penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of K.I. International (supra) is against the assessee and in case of Him Logistics Pvt. Ltd., Radiant Silk Mills, Mahendra Kumar Darewala (supra) are in favour of the assessee. Hence there are conflicting view of two division Benches of this Tribunal. Since on the issue in hand there are conflicting decisions of this Tribunal as discussed above, the dispute needs to be resolved by the Larger Bench by answering the following question. "Whether in case when main assessee's case is settled by the Settlement Commission, the other Co-noticees, in the same show cause notice, are also entitled for waiver of penalty from this Tribunal." I therefore direct the Registry to place this matter before the Hon'ble President for constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
