Customs Settlement Commission grants relief, allows restoration or fresh application.

The High Court allowed the petitioner's challenge against the rejection of its settlement application before the Customs and Central Excise Settlement Commission. The Commission agreed with the petitioner's objections and offered to restore the original application or allow a fresh one. The writ petition was disposed of with the condition that the petitioner must promptly file for restoration of the original application for expedited consideration by the Commission.

---

---

Issues:
Challenge to rejection of application for settlement before Customs and Central Excise Settlement Commission without hearing.

Analysis:
The petitioner challenged the rejection of its application for settlement before the Customs and Central Excise Settlement Commission in the High Court. The rejection was based on the ground that the quantum of tax effect involved in the dispute was below the statutory limit, as stated by respondent No. 4. The petitioner contended that the disputed duty amount was significantly higher than the limit mentioned by the respondent. A notice of motion was issued, and a written statement on behalf of respondent No. 2 was filed in court, which was taken on record. Subsequently, a communication was produced by the respondents, indicating that the Settlement Commission agreed with the objections raised in the writ petition. The Commission offered to restore the earlier application or allow the petitioner to file a fresh application. As a result, the writ petition was disposed of, with the condition that the petitioner should file an application for restoration of the original application for hearing on merits promptly. If the restoration application is submitted, the original application will be decided by the Settlement Commission expeditiously in accordance with the law.

---