2002 (1) TMI 69

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.... of the Assistant Commissioner of Customs, the goods that the appellant had imported were seized because it was suspected that they were undervalued. The appellant gave a statement under Section 108 of the Customs Act on 18th April, 1995. On 8th March, 1996, a show cause notice was issued to the appellant. He was asked why the goods under detention should not be confiscated and penal action should not be taken. After his reply, the Deputy Commissioner of Customs confirmed the show cause notice on 23rd May, 1997 and ordered the confiscation of the goods. He also imposed upon the appellant a penalty in a sum of Rs. 2 lakhs. An appeal was filed by the appellant, which was dismissed on 9th September, 1998. 3. On 4th January, 1999, the appell....

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....bay High Court. That writ petition, as aforementioned, was dismissed. 6. Learned Counsel for the appellant drew our attention to Section 88(f) of the Scheme. Section 88 requires the applicant under the Scheme to file a declaration before the designated authority in respect of his tax arrears and to make payment of the amount determined as payable thereon. Sub-section (f) of Section 88 applies to tax arrears payable under indirect tax enactments. It reads as follows : "(f) where the tax arrear is payable under the indirect enactment — (i) in a case where the tax arrear comprises fine, penalty or interest but does not include duties (including drawback of duty, credit of duty or any amount representing duty) or cesses, at the rate ....

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....ds full and final settlement of tax arrears : Provided that where any material particular furnished in the declaration is found to be false, by the designated authority at any stage, it shall be presumed as if the declaration was never made and all the consequences under the direct tax enactment or indirect tax enactment under which the proceedings against the declarant are or were pending shall be deemed to have been revived; Provided further that the designated authority may amend the certificate for reasons to be recorded in writing. (2) The declarant shall pay, the sum determined by the designated authority and intimate the fact of such payment to the designated authority along with proof thereof and the designated authority sh....