TaxTMI 
TaxTMI 
TaxTMI 
2009 (7) TMI 404
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....oner-firm is a leading export house for the purpose of exports for the countries viz., Germany, Canada and other European countries. The firm has been allotted with Import Export Code No. 0497012880. The respondents have offered certain duty free import items for the purpose of importing in raw material stage for the purpose of exporting the same after completing the manufacturing activity. (b) Under Rule 19(2) of the Central Excise Rules, 2002, the petitioner-firm availed certain duty free import of cotton yarns and fabrics, without paying duty for such imports. Such imported cotton yarn and fabrics were supplied to different manufacturers in Coimbatore, Salem and other parts of Tamil Nadu. According to the petitioner, due to oversight an....
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....all the exports were made by the petitioner under single transaction. (e) The petitioner-firm, instead of conducting the cases, expressed its intention of invoking Section 127 of the Customs Act, 1962, and sought for amicable settlement before the second respondent. The condition precedent for invoking the jurisdiction of the second respondent as per Section 127B is that minimum duty payable by the exporter shall not be less than Rs. 3 lakhs and no appeal shall be pending before any court. The petitioner claims that it is fully qualified to get the matter settled under Section 127 and submitted an application on 3-10-2008. (f) On receipt of the said application, the second respondent raised certain queries on 28-10-2008 with regard to the....
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....drawback amount of Rs. 2,07,784/- Rs. 2,83,780/- and Rs. 1,42,021/- should not be recovered and reply was sought for by the respective Assistant Commissioner of Customs, viz., Assistant Commissioner of Customs, Seaport at Chennai; Assistant Commissioner of Customs, Seaport at Tuticorin; and Assistant commissioner of Airport at Chennai, based on the place of export, where the cause of action arose. It is also stated in the counter affidavit that single settlement application was received on 28-10-2008 for all the three show cause notices. The said application is not maintainable as the amount demanded in each show cause notices are less than Rs. 3 lakhs. As per Section 127B of the Customs Act, 1962, for maintaining an application for settlem....
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....uding the goods not included in the entry made under this Act and such application shall be disposed of in the manner hereinafter provided: Provided that no such application shall be made unless,- (a) the applicant has filed a bill of entry, or a shipping bill, in respect of import or export of such goods, as the case may be, and in relation to such bill of entry or shipping bill, a show cause notice has been issued to him by the proper officer; (b) the additional amount of duty accepted by the applicant in his application exceeds three lakh rupees; and (c) the applicant has paid the additional amount of customs duty accepted by him along with interest due under Section 28-AB : Provided further that no application shall be entertained ....
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....ove section it is clear that the intention of the legislature is that for a single show cause notice a settlement application can be filed, provided the additional amount of duty accepted by the applicant exceeds Rs. 3 lakhs. The bill of entry or a shipping bill in respect of import or export of such goods as the case may be issued by the proper officer, shall also be essential. 7. Here in this case, admittedly as stated in the counter-affidavit, the duty drawback amount demanded in the show cause notices is less than Rs. 3 lakhs i.e., Rs. 2,09,784/- Rs. 2,83,780/- and Rs. 1,42,021/-. Therefore the second respondent has rightly rejected the application seeking settlement in accordance with Section 127C, where the procedures to be followed ....