Writ petition challenging Settlement Commission's order on fraudulent import dismissed for lack of cooperation

The High Court dismissed the writ petition challenging the Settlement Commission's order on fraudulent import and duty payment. The petitioner failed to justify non-appearance and the non-payment of the redemption fine, resulting in the denial of redemption benefit for confiscated mobile phones. The Court considered the quantum involved and declined to entertain the petition due to the petitioner's lack of cooperation with the Settlement Commission.

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Issues involved: Impugning Settlement Commission's order on fraudulent import and duty payment.

Details of the judgment:

Issue 1: Fraudulent import and duty payment
The Commissioner of Customs filed a writ petition challenging the Settlement Commission's order regarding the fraudulent import of mobile phones by misusing IEC code and falsely declaring them as water purification parts. The total customs duty payable was &8377; 3,09,935, out of which the respondent had already deposited &8377; 3,10,000 during the investigation. The Settlement Commission directed the respondent to pay a penalty of &8377; 30,000 and a redemption fine of &8377; 20,000 within 30 days for the confiscated mobile phones without valid IMEI numbers. However, the petitioner claimed that the redemption fine of &8377; 20,000 was not paid by the respondent, leading to the denial of redemption benefit. Despite the absence of Revenue representation during the Settlement Commission hearing, the petitioner did not provide any justification for the non-appearance.

Issue 2: Dismissal of writ petition
Considering the facts, the quantum involved, and the petitioner's failure to appear before the Settlement Commission, the High Court declined to entertain the writ petition and dismissed it in limine.

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