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TMI Blog2020 (1) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... This writ petition has been filed by the Petitioner, praying for the issuance of Writ of Certiorarified Mandamus, to call for the records relating to the Order No. 4/2014-Cus., dated 28-1-2014 passed by the Second Respondent, to quash the same, further and to direct the Second Respondent to quantify the interest in terms of the Notification No. 46/2013-Cus., dated 26-9-2013 and P.N. No. 22 (RE-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e No. 22 (RE-2013)/2009-2014, dated the 12th August, 2013." Notification No. 46/2013-Cus., dated 26-9-2013, Sl.No. 22 amends, the Petitioner had availed the benefit of Notification No. 49/2000-Cus., dated 27-4-2000, for importing capital goods under the Export Promotion Capital Goods Scheme (EPCGS) under the Foreign Trade Policy, 2002-2006. 3. The Settlement Commission appears to have refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med the Petitioner that the order passed by the Settlement Commissioner under Section 127(J) of the Customs Act, 1962 is conclusive and cannot be re-opened by the Settlement Commission. Whether such orders are conclusive or inconclusive or final or whether they can be recalled can be decided only by the Settlement Commission. 5. Since no orders have been passed by the Settlement Commission i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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