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of <h1>Settlement Commission allows case to proceed under Customs Act Section 127C, stresses order communication importance</h1> The Settlement Commission allowed the case to proceed under Section 127C of the Customs Act, 1962, as the Order-in-Original had not been communicated to ... Settlement Commission Issues:1. Communication of Order-in-Original by Revenue before submission of application to Settlement Commission.Analysis:The case involved a dispute regarding the communication of the Order-in-Original by the Revenue before the Applicant's submission of the application to the Settlement Commission. The Applicant had filed a Bill of Entry for clearance of synthetic fabrics, but discrepancies were found in the quantity imported. The Applicant admitted the duty liability and additional duty payable, seeking provisional release of the goods. The Revenue contended that the case should be rejected as the Order-in-Original was issued before the application to the Settlement Commission.The Settlement Commission examined the timeline of events, including the submission of replies to the Show Cause Notice, personal hearing granted, and the issuance of the Order-in-Original by the Commissioner of Customs. The Revenue provided details of the dispatch of the Order-in-Original, including the dates of passing the order, signing the fair copy, and dispatch to various authorities. The Commission reviewed the mode of dispatch and acknowledged receipt by some addressees, emphasizing the importance of communication of orders to parties affected.The Advocate cited legal precedents emphasizing the necessity of communicating orders to parties as per statutory provisions. Referring to relevant case laws, the Advocate argued that the order must be served or communicated to the party affected for it to be considered passed. Considering the lack of communication of the Order-in-Original to the Applicant before the application to the Settlement Commission, the Commission allowed the case to proceed under Section 127C of the Customs Act, 1962. The Applicant was directed to pay the admitted liability within 30 days and execute a bond before the Custom Officer for the case's release.In conclusion, the Settlement Commission found that the Order-in-Original had not been communicated to the Applicant before the application, leading to the decision to allow the case to proceed under the Customs Act. The Commission highlighted the statutory requirements for communication of orders to parties involved and issued directions for payment of admitted liability and execution of a bond for the case's resolution. The decision was made in line with legal principles and precedents governing the communication of orders in such matters.
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