2008 (7) TMI 86

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....er. [Order per : Augustine George Masih, J.]. - The petitioner has challenged order dated 20-6-2008 (Annexure P-6) passed by the Settlement Commission, Customs and Central Excise, Mumbai, primarily on the ground that the penalty imposed on the petitioner is in gross violation of the principles of equality and fair play as also that it is against the factual position on record. It has been plead....

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....0.3. These 4 TPS licence holders, with intention to defraud the revenue, had violated the provisions governing import of goods under the TPS licences by illegally diverting the duty free imported goods to local market. They also tried to mislead the authorities by fabricating documents relating to transport and delivery of imported goods and its processing. These 4 TPS licence holders are in this ....

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....ffered incarceration for 3 months and that over Rs. 35 lakhs has been paid as interest and the duties of customs have already been discharged even without a Show Cause Notice. This reflects that the applicants and co-applicants have co-operated in the settlement process." 4. The Settlement Commission has in exercise of its powers under sub-section (5) of Section 127C of the Customs Act, 1962 se....

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....t Commission with discretionary powers and if such powers have been exercised diligently and reasonably, the same cannot be faulted with. Each order of settlement is based on the facts and circumstances of each case which may be peculiar to itself and, therefore, cannot be made the basis for terming an order discriminatory unless violative of the Statute. 5. In our view, the impugned order date....