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TMI Blog2004 (3) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Settlement Commission which is another wing of the Government Department and has been formed by and under the provisions of the Customs Act. According to him, the ratio of the aforesaid Supreme Court decision will have full application as the idea behind pronouncing the aforesaid judgment by the Apex Court was that the Government of India and/or its intra Department or the Government Undertaking should not fight against each other in order to save the valuable Government exchequer. According to him, the writ petition should be directed to be placed before the High Power Committee as envisaged under the aforesaid Supreme Court decision. The said Supreme Court decision was rendered following the earlier two pronouncements of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel and Mr. Samaddar, Ld. Counsel, has found serious fallacy in the argument of Mr. Das. He contends that aforesaid decision cited by Mr. Das is not applicable at all on the facts and circumstances of this case. Paragraphs mentioned above are very clear that litigant must be Government of India on one hand and on the other, Government of India Undertaking or any other Department of Government of India. He contends here the Settlement Commission is not a litigant at all. It is an adjudicatory body as formed under the special provisions of the Customs Act by the Parliament. His further contention is that the litigant here is the Revenue Department on one hand and on the other hand the private respondents, namely, clients of Mr. Pal and Mr. Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the private individual litigants to be asked to go to High Power Committee. In this case, I find the private litigants viz. Mr. Paul's client, taking advantage of the settlement provision approached the Commission after the show cause notice was issued under the appropriate provisions of the Customs Act, 1963. Upon hearing and deliberation the learned Commission has settled the matter meaning thereby the dispute between the Revenue Department, namely, Government of India and the private company in relation to the Customs duties and the obligation under the Foreign Trade and Development Act have been resolved. Mr. Kapoor learned Additional Solicitor General has rightly said that if the Commission is treated to be a litigant under the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25. The first case which examined the scope and power of Articles 226 and 227 of the High Court is the decision of a Full Bench of the Supreme Court in the case of Keshabananda Bharati [AIR 1973 SC 1461]. Even subsequently legislature wanted to impair the jurisdiction of the Court under Articles 226 and 227 by the constitutional amendment and that too was negatived by Apex Court in Minerva Mills case [AIR 1980 SC 1789] observing that this power cannot be taken away even by constitutional amendment as it is the basic structure like other portion of the Constitution. Of course, Mr. Das has hastened to say that it is not ouster of jurisdiction rather it is an alternative remedy and an advice of the Supreme Court, the High Court, should respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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