TaxTMI 
TaxTMI 
2015 (12) TMI 537
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....ondent No.1's settlement application was finally decided under Section 127C (5) of the Customs Act, 1962 in the following manner:- "9. In the instant case, the goods seized within a Customs area and, therefore, there is no doubt regarding the fact that they are imported. There is also an admission of illicit import by the applicant. There is, therefore, no doubt regarding the fact that they are imported. The shifting of burden of proof as contemplated under section 123 of the Customs Act, 1962 is not required. The settlement application is, therefore, maintainable on both the counts. Moreover, these issues are already settled in the order passed by the Commission in the matter of Shri Ashok Kumar Jain and the said order was upheld ....
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....es seventy five thousand only) to be paid as fine in lieu of confiscation. The gold kada and chain collectively weighing 466.90 gms. should be released to the applicant after payment of redemption fine and penalty. Prosecution: Subject to the payment of the aforesaid amounts, the Bench grants immunity to the applicant from prosecution under the Acts and Rules made thereunder insofar as this case is concerned. 11. The above immunities are granted under Section 127H (I) of the Act. Attention of the applicant is also drawn to sub-section (2) & (3) of the Section 127H of the Act. This order shall be void and immunities withdrawn if the Commission finds, at any time, that the applicant has concealed any particular mate....
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....be specified by rules, and containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer, the manner in which such liability has been incurred, the additional amount of customs duty accepted to be payable by him and such other particulars as may be specified by rules including the particulars of such dutiable goods in respect of which he admits short levy on account of misclassification, under-valuation or inapplicability of exemption notification or otherwise 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, or a bill of ....
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....goods, the burden of proving that they are not smuggled goods shall be- (a) in a case where such seizure is made from the possession of any person,- (i) on the person from whose possession the goods were seized; and (ii) if any person, other than the person from whose possession the goods were seized, claims to be the owner thereof, also on such other person; (b) in any other case, on the person, if any, who claims to be the owner of the goods so seized. (2) This section shall apply to gold and manufactures thereof, watches, and any other class of goods which the Central Government may by notification in the Official Gazette, specify." (underlining added) 3. After examining the said p....
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....ter alia, 'gold' which is specifically an item to which Section 123 applies. That being the position, the application filed by the respondent under Section 127B could not have been proceeded with at all. The learned counsel for the respondent No.1 submitted that the petitioner/revenue never objected before the Settlement Commission and even accepted the penalty and fine which were imposed by the Settlement Commission. It was also contended that the petitioner had gone to the extent of issuing a release letter dated 08.06.2015 subsequent to the order of the Settlement Commission. But, we cannot agree with this submission of the learned counsel for the respondent No.1 inasmuch as there cannot be any estoppel against the statute. Once the stat....