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 passed under Section 127C of the Act – which is in the nature of a settlement – it would not be permissible to dissect the same and accept that parts of the order which are favourable to the applicant while rejecting the other directions which are not. Since the nature of the order passed under Section 127C of the Act is that of a settlement of a case, the applicant is required to accept the same in its entirety.” It relied on Sanghvi Reconditioners Ltd. v. Union of India: where the Supreme Court had observed that having opted to get their customs duty liability settled by the Settlement Commission, the appellant cannot be permitted to dissect the Settlement Commission's order with a view to accept what is favourable to them and reject what is not. v. The Customs Central Excise And Service Tax Settlement Commission Principal Bench New Delhi & Ors Citation: 2025 LiveLaw 67 Case no.

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History of this topic

Customs Broker Not Responsible If Client Moves To New Premises After Verification Of Address Is Complete: CESTAT
1 week, 4 days ago

Customs Broker Not Responsible If Client Moves To New Premises After Verification Of Address Is Complete: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that customs broker not responsible if client moves to new premises once verification of address is complete. Therefore, once verification of the address is complete, if the client moves to a new premises and does not inform the authorities or does not get his documents amended, …

Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC
3 months, 3 weeks ago

Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC

Live Law  

The Delhi High Court has held that where enhancement of valuation of goods by the proper officer for the purpose of determining Customs duty is accepted by the importer under protest, for expeditious clearance, it cannot be said that the importer has waived its right to question the reassessment. The right to question the correctness of the decision of the …

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal
1 year, 4 months ago

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal

Live Law  

The Delhi High Court has held that there was proper verification on the part of the Customs House Agent with regard to the genuineness of the Importer-Exporter Code as well as GSTIN.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma observed that mere allegations that some other person was importing goods in the name of the importers, whose names …

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, 8 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 …

'Situation Rather Alarming': Delhi High Court Seeks Appointments In Customs & Central Excise Settlement Commissions
2 years, 11 months ago

'Situation Rather Alarming': Delhi High Court Seeks Appointments In Customs & Central Excise Settlement Commissions

Live Law  

The Delhi High Court has sought response from the Central Government over non-functioning of Customs & Central Excise Settlement Commissions, due to incomplete coram.Stating that the situation is "rather alarming", the Division Bench of Acting Chief Justice Vipin Sanghi and Justice Navin Chawla granted two weeks' time for filing a status report.The petitioner, Yashpal Singh, had. The Delhi High Court …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

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