Page 165 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DRI v. CUS.,C.E. & S.T. SETT.COMM. 843

“127B. Application for settlement of cases. - (1) Any importer,
exporter or any other person (hereinafter referred to as the appli-
cant in this Chapter) may, in respect of a case, relating to him make
an application, before adjudication to the Settlement Commission to
have the case settled, in such form and in such manner as may be
specified by rules, and containing a full and true disclosure of his
duty liability 'which has not been disclosed before the proper of-
ficer, the manner in which such liability has been incurred, the ad-
ditional amount of customs duty accepted to be payable by him and
such other particulars as may be specified by rules including the
particulars of such dutiable goods in respect of which he admits
short levy on account of misclassification, under valuation or inap-
plicability of exemption notification [or otherwise] and such appli-
cation shall be disposed of in the manner hereinafter provided :
Provided that no such application shall be made unless, -
(a) the applicant has filed a bill of entry, or a shipping bill, or
a bill of export, or made a baggage declaration, or a label
or declaration accompanying the goods imported or ex-
ported through post or courier, as the case may be, and
in relation to such document or documents, a show cause
notice has been issued to him by the proper officer;
(b) the additional amount of duty accepted by the applicant
in his application exceeds three lakh rupees; and
(c) the applicant has paid the additional amount of customs
duty accepted by him along with interest due under sec-
tion 28AA :
Provided further that no application shall be entertained by the Set-
tlement Commission under this sub-section in cases which are
pending in the Appellate Tribunal or any court :
Provided also that no application under this sub-section shall be
made in relation to goods to which Section 122 applies or to goods
in relation to which any offence under the Narcotic Drugs and Psy-
chotropic Substances Act, 1985 (61 of 1985) has been committed :
Provided also that no application under this sub-section shall be
made for the interpretation of the classification of the goods under
the Customs Tariff Act, 1975 (51 of 1975).
(3) Every application made under sub-section (1) shall be accom-
panied by such fees as may be specified by rules.
(4) An application made under sub-section (1) shall not be al-
lowed to be withdrawn by the applicant.
(5) Any person, other than an applicant referred to in sub-section
(1), may also make an application to the Settlement Commission in
respect of a show cause notice issued to him in a case relating to the
applicant which has been settled or is pending before the Settlement
Commission and such notice is pending before an adjudicating au-
thority, in such manner and subject to such conditions, as may be
specified by rules.”
(xi) Among the objections which were taken by the DRI before the Set-
tlement Commission, was the objection that, by virtue of the third
proviso to Section 127B of the Customs Act (supra), the Settlement
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