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TMI Blog2019 (3) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant, and within 14 days from the date of the initial notice, the Commission is required to pass an order either allowing the application to be proceeded with or rejecting it - The proviso to the said sub-section provides for the consequences of a failure on the part of the Commission to complete either of these steps within the time permitted. In either case, the application is deemed to have been allowed to be proceeded with - In either case, the application is deemed to have been allowed to be proceeded with. In the present case, it is clear that the petitioner's application had been acknowledged by the communication of the Settlement Commission dated 29.08.2018. Although the said communication contemplated an admission hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 27.09.2018 passed by the Additional Commissioner of Customs principally on the ground that the matter was then pending consideration before the Customs, Central Excise and Service Tax Settlement Commission [hereinafter referred to as the Commission ]. 2. The relevant facts, in brief, are that the petitioner was served with a Show Cause Notice dated 14.12.2017 pursuant to an investigation by the Directorate of Revenue Intelligence ( DRI ). The DRI had come to the conclusion that the petitioner had inflated the value of readymade garments being exported in order to claim inflated amounts by way of drawback. By a letter dated 07.06.2018, counsel for the petitioner informed the customs authorities that the petitioner was in the process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application under section 127B.-(1) On receipt of an application under section 127B, the Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the applicant to explain in writing as to why the application made by him should be allowed to be proceeded with and after taking into consideration the explanation provided by the applicant, the Settlement Commission, shall, within a period of fourteen days from the date of the notice, by an order, allow the application to be proceeded with or reject the application, as the case may be, and the proceedings before the Settlement Commission shall abate on the date of rejection: Provided that where no notice has been issued or no order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to why the application be allowed to be proceeded with. Second, after the explanation is provided by the applicant, and within 14 days from the date of the initial notice, the Commission is required to pass an order either allowing the application to be proceeded with or rejecting it. The proviso to the said sub-section provides for the consequences of a failure on the part of the Commission to complete either of these steps within the time permitted. In either case, the application is deemed to have been allowed to be proceeded with. Thus, the assessee/applicant is given the benefit of the deeming provision in the event of any delay on the part of the Commission in fulfilling the requirements of the section. 7. In the present case, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutory power of the CCESC to exclusively exercise the jurisdiction of the officer of Customs, the impugned Corrigendum could have been issued on 12th August, 2014, i.e., on a date subsequent to the CCESC deciding to proceed with the applications filed before it. 11. The submission of Mr. Satish Aggarwala, learned counsel for the respondent, in response to the above query is that the order dated 24th April, 2014 passed by the CCESC deciding to proceed with the application under Section 127C of the Act was passed without hearing the DRI. 12. As far as this submission is concerned, the Court notices that there was sufficient opportunity for the DRI, if aggrieved by the order passed by the CCESC on 24th April, 2014, to have challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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