TaxTMI 
TaxTMI 
2019 (11) TMI 390
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....ement Commission under Section 127C of the Customs Act, 1962 as well as an order of transfer of the matter by the Chairman, Principal Bench to the Additional Bench, Mumbai vide order dated 18th October, 2007. 2. We have heard the counsel for both sides and it appears from the facts of the case that respondent No.1 has imported Zinc Ash, Zinc Skimming and Zinc Dross from US, Canada and Dubai and other countries from 2002 to 2006. 3. There are allegations about the suppression of actual transaction value and misdeclaration of the actual description of goods. 4. Two show cause notices were issued by the Department; one is dated 25th January, 2007 and another is dated 30th March, 2007. 5. Thus, it appears that: (a) The impo....
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....ves to be quashed and set aside. The said order of admission of an application preferred by respondent No.1 is dated 11th January, 2008 which is at Annexure - E to the memo of this writ petition. 8. Counsel for the petitioner submitted that there is no full and true disclosure by respondent No.1, hence this admission order deserves to be quashed and set aside. We are not in agreement with this contention of the counsel for petitioner for the reasons that: (a) Looking to paragraph 6 of the order dated 11th January, 2008 passed by the Settlement Commission, it appears that there was a satisfaction arrived at by the Settlement Commission that there was a full and true disclosure by the respondent No.1. For ready reference paragraph....
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....st of 'Regular Matters' in the week commencing 3rd January, 2011." 9. Thus, it appears from the facts of the case that a subjective satisfaction was arrived at by the Settlement Commission as stated in paragraph 6 of the order passed under Section 127C by the Settlement Commission of the admission of an application preferred under Section 127B of the Customs Act. Moreover, by now final order has also been passed by the Settlement Commission under Section 127D of the Customs Act. The final order has not yet been challenged by the Union of India meaning thereby to the final order passed by the Settlement Commission remain intact and as it is. 10. Much has been argued out by the counsel for petitioner that if the admission order ....
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....rder or other instrument is invalid, it should, in principle, be null and void for all purposes; and it has been said that there are no degrees of nullity. Even though such an act is wrong and lacking in jurisdiction, however, it subsists and remains fully effective unless and until it is set aside by a court of competent jurisdiction. Until its validity is challenged, its legality is preserved." (Emphasis Supplied) 12. Much has been argued out by the counsel for petitioner that as this Court has passed an order in this writ petition that a final order passed by the Settlement Commission will not give effect to, this petitioner could not have challenged the final order of the Settlement Commission. 13. The direction of this Court n....