2018 (8) TMI 337

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....r. Pradeep S. Jetly for the Respondents. P.C: 1. This writ petition under Article 226 of the Constitution of India challenges the order passed by the Settlement Commission (respondent No.3 to the petition) dated 13.6.2018. A copy of this order is annexed as Exhibit "G" to the petition and the Settlement Commission opines that there is a reference made by the petitioner/applicant to a Noti....

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....matter was placed today for passing orders. Today, when we were about to pass the order, we noticed that the Customs Act, 1962 has been extensively amended by the Finance Act No.13 of 2018, brought into effect on 29.3.2018. There are two very important amendments and brought to two Sections, namely, Section 110 of the Customs Act, 1962, by insertion of two provisos below sub-section (2). The pr....

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....the proper officer to issue a supplementary notice under such circumstances and in such manner as may be prescribed. 4. We thought that these two amendments would have far reaching effect and on the view taken by the Settlement Commission, for the document styled as Notice in this case is issued after these amendments and is dated 4.5.2018, and the impugned order is passed on 13.6.2018. Both ma....

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....ctions: (i) In the facts and circumstances peculiar to this case, the order of the Settlement Commission is maintained. (ii) The petitioner shall be served with a Show Cause Notice by the Revenue on or before 30.9.2018. (iii) Upon receipt of such Show Cause Notice, it will be open for the petitioner to file a fresh application before the Settlement Commission and thereafter the Settlement....