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TMI Blog2022 (12) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... troverted. Neither the Respondent No.1 has filed reply controverting this position nor has given any instruction to his advocate. Therefore, we set aside the the complete immunity granted to Respondent No.1 in respect of interest. The impugned order of the Settlement Commission to the extent that it grants complete immunity to Respondent No.1 as regards interest, is quashed and set aside - Application disposed off. - WRIT PETITION NO. 2005 OF 2010 - - - Dated:- 1-12-2022 - NITIN JAMDAR AND GAURI GODSE, JJ. Mr. Pradeep Jetly, Senior Advocate with Mr. Sham Walve and Ms. Sangeeta Yadav for the Petitioner. Mr. Vishal Khanavkar with Mr. Kedar Dighe for Respondent No.1. ORAL JUDGMENT: (PER NITIN JAMDAR, J.) Heard the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machine will be exclusively used for the work of construction of national highways and will not be sold before the expiry of five years of import. A show-cause-notice was issued to Respondent No.1 under section 124 read with section 28 of the Customs Act, 1962- in respect of evasion of customs duty amounting to Rs.83,75,069/- on the import of the Asphalt Hot Mixing Plant stating that the Petitioner had unduly availed the exemption of Notification No.21/2002 dated 1 March 2002 (as amended). The show-cause-notice was pursuant to the intelligence gathered by the department that Respondent No.1 had claimed certain duty exemption benefits and diverted the same to some other company. Also that the Respondent No.1 is that Respondent No.1 disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or power as the Settlement Commission has completely omitted the amendment to section 127H(1) of the Act of 1962. Mr. Jetly submitted that the amendment to relevant provision has taken away the power to grant immunity in respect of interest. 9. Section 127H of the Act of 1962 confers power on the Settlement Commission to grant immunity from prosecution and penalty. Section 127H(1) as it read prior to 1 June 2007 empowered the Settlement Commission, upon satisfaction of the conditions laid down in the provisions, to grant immunity either wholly or in part from the imposition of any penalty, fine and interest. The relevant provision before amendment read thus: 127H. Power of Settlement Commission to grant immunity from prosecution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tlement: .. .. .. .. .. .. .. .. (emphasis supplied) The show-cause-notice is dated 4 September 2008. The application for settlement filed by Respondent No.1 is dated 16 December 2009. The assertion in the petition that after the amendment and post 1 June 2007, the Settlement Commission would not have power in respect of prosecution and penalty has gone uncontroverted. Neither the Respondent No.1 has filed reply controverting this position nor has given any instruction to his advocate. Therefore, we set aside the the complete immunity granted to Respondent No.1 in respect of interest. 10. Accordingly Rule is made absolute in terms of prayer clause (b). The impugned order of the Settlement Commission to the extent t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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