2019 (1) TMI 1728

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....6, dated 4-1-2018 issued by the Joint Director, DRI, Ahmedabad demanding Customs duty of Rs. 44,09,868 under Section 28(4), interest under Section 28AA and proposing to impose penalty under Section 114A of the Customs Act, 1962 ("the Act"). 2. On scrutiny of the applications it appeared that they were not maintainable, under provision of Section 127L of the Act, inasmuch as the applicant Maheshchandra Sharma had been penalized earlier in another case of the applicant. 3. Notice of even number and dated 28-12-2018 was therefore issued and both the applicants were called upon to explain why their applications should not be rejected in view of the bar contained in Section 127L of the Act. 4. The case was heard on 4-1-2019. Th....

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....erefore the penalty imposed by the Settlement Commission in its Order # 04/2018, dated 31-1-2018 on Maheshchandra Sharma in the earlier case of M/s. Anika Global Impex should not bar him, under Section 127L of the Act, from applying to the Settlement Commission in the present case. 5. It is a fact that Maheshchandra Sharma was imposed with a penalty in a case "M/s. Anika Global Impex F.No. 96/Cus/AG/2017" wherein the application for settlement was disposed of by an Order # 04/2018, dated 31-1-2018. The finding recorded in the order (vide paragraph # 7.5) as it concerns imposition of penalty on Maheshchandra Sharma is reproduced below - "As regards the co-applicant the SCN alleges that he had masterminded the modus of undervaluation ....

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....Sharma (in M/s. Anika Global Impex case) were recorded under Section 108 of the Act and are admissible as evidence against them. It was not the case of Maheshchandra Sharma that these statements were ever retracted. 7. The findings of the Bench in the present case of M/s. Aditya International Trade Co. wherein Maheshchandra Sharma is also an applicant, in response to his representation-written and oral-are as under : Representation of the applicant (Maheshchandra Sharma, the proprietor of M/s. Aditya International Trade Co.) Findings in the Order # 04/2018, dated 31-1-2018 in the case of M/s. Anika Global Impex Findings of the Bench in the present case of M/s. Aditya International Trade Co. Maheshchandra Sharma was never a "de fac....