2009 (6) TMI 576

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....Dave, J. (Oral)]. - The petitioners challenge the Final order passed by Settlement Commission, Mumbai, bearing No.34 of 2002-CUS, dated 12.12.2001, turning down the application of the petitioner on the ground that it was not maintainable in light of Section 127B of the Customs Act, 1962, as the petitioner was not the person who had filed the bill of entry. 2. Certain undisputed facts : 2.1 T....

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....ed Advocate, Mr. Dave, has drawn our attention to provisions of Section 127B of the Customs Act, which refers to the persons who can make application to the Settlement Commission. The said Section provides that any importer, exporter or any other person may make such an application. The emphasis is on words any other person . Mr. Dave submitted that, if proviso to the said Section is seen, it is c....

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....ommission), where similar situation came to be dealt with by Settlement Commission, Chennai. There also the Commissioner had objected to admission of application mainly on the ground that no bill of entry was filed by the applicant and, as such, the condition under clause (a) under the first proviso of sub-section (1) of Section 127B of the Customs Act, 1962 was not satisfied. There the Commission....

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....to him with reference to the bill of entry filed. Mr. Dave, therefore, submitted that the view taken by the Settlement Commission in the impugned order is erroneous and may be set aside. 4. Learned Standing Counsel for the respondent authorities, Ms. Yagnik, has opposed this petition. According to her, the proviso to Section 127B has been properly interpreted by the Commission and no interferen....