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TMI Blog2022 (6) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... any other person appearing in the said Section would mean any other person to whom show cause notice has been issued charging him with duty and such any other person can file an application. Use of the words filed bill of entry would not mean that a bill of entry in the case has to be necessarily filed by him. Only requirement is that there must be a case properly relating to applicant with reference to a bill of entry filed and in this case, case relating to petitioner has been pending before proper Officer. Indisputably, a show cause notice had been issued to petitioner and therefore, a proceeding under this Act for the levy, assessment and collection of customs duty was pending before an adjudicating authority when the application und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt notifications issued u/s 25 (1) of the Customs Act, 1962 (for brevity the Act ). Most of the tools and equipments imported were not subject to the condition of reexport under the Act by reason of the fact that they were not fully exempt from payment of custom duty. Some of the tools and equipments were subject to condition of re-export under the Act. Petitioner no.1 was therefore, entitled to retain most of the imported tools in India. Ownership of tools always vested in petitioner no.1. As per understanding with ONGC Customs duty if any, was borne and paid by ONGC. 4. In 1998, petitioner no.1 was awarded a contract for a private oil company, i.e., Hardy Exploration and Production Inc. (for brevity Hardy ). Said Hardy, in the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation. According to respondent no.3 only the person who has filed a bill of entry could have filed this application and since in the bill of entry, importer was shown to be Hardy, this application could have been filed by Hardy and not petitioner. It is this finding which is challenged by petitioner in this petition. 6. Mr. Mehta submitted that Section 127-B of the Act provides for any importer, exporter or any other person who has been issued a show cause notice to file application. Mr. Mehta stated that proviso (a) to Section 127-B of the Act only clarifies who is applicant but provides that any person who is being served with a show cause notice charging with duty is also entitled to file application. 7. Mr.Walve submitted that pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication exceeds two lakh rupees: Provided further that no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending in the Appellate Tribunal or any Court: Provided also that no application under this sub-section shall be made in relation to goods to which section 123 applies or to goods in relation to which any offence under the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) has been committed: Provided also that no application under this sub-section shall be made for the interpretation of the classification of the goods under the Customs Tariff Act, 1975 (51 of 1975). 9. The word case used in Section 127-B of the Act is defined u/s 127- A(b) to mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct has to be interpreted to mean in its literal sense and proviso to the said Section should be interpreted to mean that a bill of entry must be filed in a case, not necessarily by the person who approaches the settlement commission, provided such person is served with a show cause notice charging him with duty. Therefore, a person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act before the Settlement Commission if he is served with a show cause notice charging him with duty. Similar view was taken by a Division Bench of Gujarat High Court in Mahendra Petrochemicals Ltd. Vs. Union of India 2010 (257) E.L.T.412(Guj) and we respectfully agree with the view taken by the Gujarat High Court. Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant and, as such, the condition under clause (a) under the first proviso of sub-section (1) of Section 127B of the Customs Act, 1962 was not satisfied. There the Commission took a view that, as per Section 127B(1) of the Customs Act, 1962, it is not the importer or the exporter alone but any other person can also make an application containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer. 3.2 Mr. Dave also relied on decision of a Larger Bench of Settlement Commission, Chennai, in the case of Yousuff Kasim Sait, 2003 (161) E.L.T. 1069 (Settlement Commission), where the term any other person appearing in Section 127B of the Act was examined and it was held that any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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