Application To Settlement Commission May Be Filed By Any Person To Whom A Show Cause Notice Is Served Charging Him With Customs Duty: Bombay High Court
2 years, 9 months ago

Application To Settlement Commission May Be Filed By Any Person To Whom A Show Cause Notice Is Served Charging Him With Customs Duty: Bombay High Court

Live Law  

The Bombay High Court has held that a person who may not be an importer or exporter can still file an application under section 127-B of the Customs Act, 1962 before the Settlement Commission if he is served with a show-cause notice charging him with customs duty. The proviso to Section 127-B provides that a bill of entry must be filed, not necessarily by the person who approaches the settlement commission, provided the person is served with a show-cause notice charging him with customs duty. Having received show cause notice, the petitioner approached the Settlement Commission by way of an application under section 127-B. The petitioner contended that Section 127-B provides for any importer, exporter, or any other person who has been issued a show cause notice to file an application.

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History of this topic

Trader Cannot Accept Settlement Commission's Order U/S 127C Of Customs Act 'In Parts': Delhi High Court
2 months ago

Trader Cannot Accept Settlement Commission's Order U/S 127C Of Customs Act 'In Parts': Delhi High Court

Live Law  

The Delhi High Court has held that an order passed by the Settlement Commission under Section 127C of the Customs Act, 1962 is in the nature of a 'settlement' and cannot be accepted by a trader only in part. A division bench of Acting Chief Justice Vibhu Bakhru and Justice Swarana Kanta Sharma observed, “Given the nature of the order …

[Confiscation] No Provision For Waiver Of Show Cause Notice U/S 124 Of Customs Act: Delhi High Court
4 months, 1 week ago

[Confiscation] No Provision For Waiver Of Show Cause Notice U/S 124 Of Customs Act: Delhi High Court

Live Law  

The Delhi High Court recently came to the rescue of an OCI cardholder whose luxury watch was confiscated by the Customs Department when she landed at IGI Airport, without issuance of any show cause notice under Section 124 of the Customs Act, 1962. It observed, “The seized goods are required to be returned, if a notice under Section 124 of …

Cross-Examination Requests In Show Cause Proceedings Cannot Be Allowed Without A Reply From Noticee: Madras High Court
4 months, 2 weeks ago

Cross-Examination Requests In Show Cause Proceedings Cannot Be Allowed Without A Reply From Noticee: Madras High Court

Live Law  

The Madras High Court stated that a request for cross-examination of a witness in a Show Cause proceeding cannot be allowed if no reply on merits has been provided by the noticee. The Division Bench of Justices R. Suresh Kumar and C. Saravanan observed that “………the question of entertaining an application for cross-examination of the witnesses without any reply on …

Officers Not Diligently Discharging Duties, Playing With Public Revenue, MoF Should Take Serious View: Bombay High Court
1 year, 6 months ago

Officers Not Diligently Discharging Duties, Playing With Public Revenue, MoF Should Take Serious View: Bombay High Court

Live Law  

The Bombay High Court has held that the Ministry of Finance is responsible for the officers who are not diligently discharging vital duties and who, in fact, are playing with the public revenue. "We take judicial notice of a series of petitions reaching this Court on the ground that the concerned jurisdictional officers exercising such enormous powers not only under …

Customs Broker Is Responsible For Acts Of The Employees: CESTAT
2 years, 5 months ago

Customs Broker Is Responsible For Acts Of The Employees: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that for the act of an employee, direct responsibility is fixed on the customs broker.The bench of Dr. Suvendu Kumar Pati has confirmed the penalty and relied on para 13 of the CHA Licencing Regulation, 2004 which says, "the customs broker shall exercise such supervision as …

Proceedings Can't Be Initiated When Excise Duty Was Paid Prior To Issuance Of Show Cause Notice: CESTAT
2 years, 10 months ago

Proceedings Can't Be Initiated When Excise Duty Was Paid Prior To Issuance Of Show Cause Notice: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of P.K. Choudhary has held that the authorities had no jurisdiction to initiate proceedings as the assessee had paid the excise duty along with the interest prior to the issuance of the show cause notice. The show cause notice recorded that the assessee agreed to the observation …

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