2013 (6) TMI 328

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.... The Court : The writ petitioner assails an order passed by the Settlement Commission refusing to receive the petitioner's application for a settlement of the claim. By a notice dated December 29, 2008, the Customs authorities required, inter alia, the petitioner to show cause as to why basic customs duty in excess of about Rs. 1.17 crore should not be recovered from the noticees under Section 28....

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....reciate the wide import of the expression "any proceeding" that appears in amended Section 127A(b) of the Act. 4. Subsequent to the amendment effected in or about the year 2007, "case" in the relevant chapter of the Customs Act is defined in the Section 127A (b) as follows : "127A. Definition. - In this CHAPTER, unless the context otherwise requires (a) ......... (b)  &n....

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....ttlement Commission noticed the change in the law and in the new definition having replaced the following definition for "case" in the relevant section : "(b) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, or any proceeding by way of appeal or revision in connection with such levy, assessment or collection, which may be pendin....

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....he relevant provision and held that at the stage at which the petitioner had approached the Settlement Commission, such proposal could not be received. 9. There is no infirmity in the order of the Settlement Commission that calls for any interference in this jurisdiction. 10. To begin with, the decision of this Court referred to above was rendered on an excise matter and the releva....