TaxTMI 
TaxTMI 
2017 (8) TMI 433
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.... Petitioner No.2 is a partner of Petitioner No.1. The Petitioners import the said goods mainly from USA, Taiwan and Israel. The Petitioners had imported various consignments of Sodium Saccharin during the period 2007 to 2011 from High Trans Corporation of Taiwan. The said goods were ordered / purchased from High Trans Corporation of Taiwan through their two Indenters in India, Messrs. Pluto International and Messrs. S. Nihar & Co. The Petitioners had ordered Sodium Saccharin of "Taiwan Origin" and the said orders had been confirmed by the said Indenters on behalf of the foreign Supplier High Trans Corporation, Taiwan. Pursuant to the said Indents, the Petitioners had established irrevocable Letters of Credit in favour of the said foreign Supplier for payment of price of the said goods. The said foreign Supplier shipped the goods from the port "Kaohsiung" in Taiwan and the import documents such as the Invoice, Bill of Lading and Certificate of Origin were received by the Petitioners through the Bank. The Certificates of Origin received from the foreign supplier through the Bank showed the goods to be of Taiwan origin. Upon arrival of the goods in India at the Port of Nhava Sheva, th....
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.... DRI again recorded statements and thereafter issued an Addendum dated 14.10.2015 to the Show Cause Notice dated 17.5.2012. On 16.11.2015, the Petitioners filed an application, under Chapter XIVA of the Customs Act, seeking the settlement of the case of the Petitioners on payment of antidumping duty amounting to Rs. 1,82,85,233/with interest thereon of Rs. 33,95,530/. The Petitioners prayed for grant of immunity from penalty and prosecution. 8 Vide letter F. No. S/2643/ 201213/ Adj(I), JNCH dated 19.01.2016, received by the office of Respondent No.3 on 25 January, 2016, the office of Respondent No.2 submitted the report in terms of Section 127 C(3) of the Customs Act, in response to the application filed by the Petitioners. In the said report, Respondent No.2, after referring to the errors in calculation of duty and error in quantity in respect of Bill of Entry No. 4693667, calculated and worked out the duty of Rs. 1,82,85,223/payable by the Petitioners as against the demand for Rs. 2,15,73,371/made in the show cause notice. In paragraph 11 of the said report, Respondent No.2 stated that his office has no objection to settlement subject to, inter alia, confirmation and adjustment ....
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....ehalf of Respondent No.3, vide his letter F.No. 160/CUS/RB/2015SC( MB)/5501 dated 8 August, 2016, in response to the Petitioners' Advocates aforesaid letter dated 29 July, 2016, inter alia, informed that the Bench has not acceded to the Petitioners' request as prayed for vide the aforesaid letter dated 29.07.2016. Hence this Petition. 13 The relevant provisions of the Customs Act, 1962 (for short, Customs Act) are Sections 28, 28AB, 28AA and 127C( 5). Section 28 of the Customs Act, 1962 reads thus: "SECTION 28. [Recovery of [duties not levied or not paid or shortlevied or shortpaid] or erroneously refunded. ( 1) Where any [duty has not been levied or not paid or shortlevied or shortpaid] or erroneously refunded, or any interest payable has not been paid, partpaid or erroneously refunded, for any reason other than the reasons of collusion or any wilful misstatement or suppression of facts, (a) the proper officer shall, within [two years] from the relevant date, serve notice on the person chargeable with the duty or interest which has not been so levied [or paid] or which has been shortlevied or shortpaid or to whom the refund has erroneously been made, requiring him to ....
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....er, the proper officer shall, within five years from the relevant date, serve notice on the person chargeable with duty or interest which has not been [so levied or not paid] or which has been so shortlevied or shortpaid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice. (5) Where any [duty has not been levied or not paid or has been shortlevied or short paid] or the interest has not been charged or has been partpaid or the duty or interest has been erroneously refunded by reason of collusion or any wilful misstatement or suppression of facts by the importer or the exporter or the agent or the employee of the importer or the exporter, to whom a notice has been served under subsection (4) by the proper officer, such person may pay the duty in full or in part, as may be accepted by him, and the interest payable thereon under section 28AA and the penalty equal to [fifteen per cent.] of the duty specified in the notice or the duty so accepted by that person, within thirty days of the receipt of the notice and inform the proper officer of such payment in writing. (6) Where the importer or the exporte....
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....ther authority, all persons appointed as officers of Customs under subsection (1) of section 4 before the 6th day of July, 2011 shall be deemed to have and always had the power of assessment under section 17 and shall be deemed to have been and always had been the proper officers for the purposes of this section.] Explanation 1 For the purposes of this section, "relevant date" means, (a) in a case where duty is [not levied or not paid or short levied or short paid], or interest is not charged, the date on which the proper officer makes an order for the clearance of goods; (b) in a case where duty is provisionally assessed under section 18, the date of adjustment of duty after the final assessment thereof or reassessment, as the case may be; (c) in a case where duty or interest has been erroneously refunded, the date of refund; (d) in any other case, the date of payment of duty or interest. Explanation 2. For the removal of doubts, it is hereby declared that any nonlevy, shortlevy or erroneous refund before the date on which the Finance Bill, 2011 receives the assent of the President, shall continue to be governed by the provisions of section 28 as it stood immediately b....