2014 (11) TMI 1043

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....mission was maintainable, arises for adjudication. 3. Counsel for the petitioner submits that order dated 2-12-2013 (Annexure P-8) passed by the Customs and Central Excise Settlement Commission is erroneous as it has ignored the definition of "case" as set out in Section 127A of the Customs Act, 1962 (hereinafter referred to as 'the Act'), the provisions of Section 127B of the Act as well as other orders passed by the Settlement Commission granting relief in similarly situated persons. Counsel for the petitioner further submits that the importer i.e. M/s. Modern Steels Ltd. approached the Settlement Commission and obtained an order that penalty shall not be levied beyond Rs. 25,000/-. The Commission was, therefore, statutorily requi....

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....e parties and perused the impugned order. 6. Section 127B of the Act reads as follows : "127B. Application for settlement of cases. - (1) Any importer, exporter or any other person (hereinafter referred to as the applicant in this Chapter) may, in respect of a case, relating to him make an application, before adjudication to the Settlement Commission to have the case settled, in such form and in such manner as may 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 ....