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TMI Blog2018 (1) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 127(F). In the instant case, the Settlement Application was filed on 21-3-2017 and was allowed to be proceeded with on 24-3-2017. The exclusive jurisdiction of Settlement Commission as per sub-section (2) of Section 127(F) starts from the date on which the application is allowed to be proceeded with. In the instant case, the Settlement Application received on 21-3-2017 was allowed to be proceeded with on 24-3-2017. Before the commencement of the exclusive jurisdiction of Settlement Commission, the case had been adjudicated on 10-3-2017. The present applications have been made is no longer pending adjudication and does not fall within the meaning of ‘case’ as defined in clause (b) of Section 127 of Customs Act, 1962. Application not maintainable. - Settlement Application No. 5353/2016 - Final Order No. F-3164/Cus/2017-SC(PB) - Dated:- 25-7-2017 - Shri Sanjeev Behari, Chairman and Jayant Misra, Member Shri R.G. Chaudhary, Consultant, for the Applicant. None, for the Department. ORDER This order disposes of Settlement applications numbered 5353/2016, dated 21-3-2017 filed by M/s. Laxmi Impex (through Proprietor, Ms Shweta Agarwal), 604-D, Shree Ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and 12177.60 Kgs respectively, revalued at ₹ 1,50,12,951/- and ₹ 8,78,114/- respectively seized as per Annexure A to panchnama dated 1/2-5-2016 should not be confiscated under Section 111(l) (m) of Customs Act, 1962; (iii) The Customs duty amounting to ₹ 46,78,488/- should not be demanded and recovered under Section 28 of the Customs Act, 1962, and an amount of ₹ 46,78,488/- already deposited should not be appropriated; (iv) Interest of ₹ 53,026/- @15% on delayed payment of Customs duty should not be demanded and recovered under Section 28AA of the Customs Act, 1962; (v) Penalty should not be imposed under Sections 112(a) and 114A of the Customs Act, 1962; (vi) Penalty should not be imposed on Ms. Shewta Agarwal, Proprietor of the applicant firm under Section 114AA of the Customs Act, 1962. 5. The applicant in his settlement application submitted that they had accepted and paid the entire duty of ₹ 46,78,488/- demanded in the SCN along with interest. The applicant submitted that eventhough they have accepted entire duty demanded in SCN, valuation by Department in not justified, and correct duty on Glass Chattons shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. The matter was again heard on 14-6-2017. Shri R.S. Sogan, Superintendent appearing on behalf of Jurisdictional Commissioner submitted that Settlement Application in this case is not maintainable as this case was adjudicated on 10-3-2017 and was dispatched on 14-3-2017. The Settlement Application was filed thereafter on 21-3-2017 and requested since the matter has already been adjudicated, Settlement Application is not maintainable. The applicant vide letter dated 12-6-2017 which was faxed on 13-7-2017 at 1825 hrs. informed that there has been a tragic incident in the family and requested to grant other hearing in last week of June, 2017. The applicant also did not appear during the hearing held on 29-5-2017 and had sought adjournment. 10. The applicant vide letter dated 27-6-2017 filed additional submissions and drew attention to the identical case in respect of M/s. Emjay Creation - 2007 (219) E.L.T. 776 (Sett. Comm.) of Additional Bench, Mumbai , wherein, the adjudication order was passed, but was not delivered to the applicant and it was held that till the order is pronounced or published, the party affected has no means of knowing it. In such a situation the order cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the provisions as contained in subsection (1) of Section 127B, sub-section (1) of Section 127(C) and sub-section (2) of Section 127(F) , it is clear that an assess can make an application for Settlement before adjudication. On receipt of such an application the Settlement Commission is required to issue a notice within a period of seven days from the date of receipt of the application asking the applicant to explain as to why the application should be allowed to be proceeded with and after taking into consideration the explanation provided, the Settlement Commission shall within a period of 14 days from the date of receipt of notice allow the application to be proceeded with or reject, as the case may be. Once an application is allowed to be proceeded with under Section 127C, the exclusive jurisdiction of Settlement Commission to exercise the powers and perform the functions of Customs or Central Excise officer as the case may be starts as per sub-section (2) of Section 127(F). In the instant case, the Settlement Application was filed on 21-3-2017 and was allowed to be proceeded with on 24-3-2017. 13. We find that in the meanwhile, it was informed by the Jurisdictional Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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