Page 118 - ELT_1st July 2020_Vol 373_Part 1

28 EXCISE LAW TIMES [ Vol. 373

the Settlement Commission, the Petitioner filed an application to recall the im-
pugned order and sent several representations to the Settlement Commission
praying for recalling the order to give the Petitioner the benefit of Notification
No. 46/2013-Cus., dated 26-9-2013 read with P.N. No. 22 (RE-2013)/2009-2014.
4. Though the Petitioner has sent several representations along with a
miscellaneous application to recall the impugned final order dated 25-8-2015, the
Additional Commissioner attached to the Settlement Commission informed the
Petitioner that the order passed by the Settlement Commissioner under Section
127(J) of the Customs Act, 1962 is conclusive and cannot be re-opened by the Set-
tlement Commission. Whether such orders are conclusive or inconclusive or final
or whether they can be recalled can be decided only by the Settlement Commis-
sion.
5. Since no orders have been passed by the Settlement Commission in
response to the applications filed by the Petitioner to recall the impugned order, I
am of the view that the present Writ Petition can be disposed with a direction to
the Settlement Commission to pass appropriate order in the application filed by
the Petitioner on 25-8-2015 to recall the impugned order. It is made clear that the
Settlement Commission shall pass appropriate orders on merits without getting
influenced with the observation contained herein.
6. The present Writ Petition is disposed with the above observations.
No costs. Consequently, connected writ miscellaneous petitions are closed.
_______

2020 (373) E.L.T. 28 (Guj.)

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R.P. Dholaria, J.
COMMISSIONER OF CUSTOMS
Versus
STATE OF GUJARAT
R/Criminal Misc. Application No. 14653 of 2012, decided on 26-2-2020
Prosecution of Customs Authorities - Failure to furnish document, rec-
ord, pass permit regarding foreign made liquor and beer and obstructing in-
vestigation - Police not authorized to file complaint or proceedings against
high ranked officials of Customs Department - No proceedings could be al-
lowed against Customs officials - Also no evidence or material presented to
prosecute such official - Complaint to be quashed - Section 155 of Customs
Act, 1962 - Section 482 of Code of Criminal Procedure, 1973 - Sections 175, 176
and 186 of Indian Penal Code, 1860. [paras 6, 7, 8]
Application allowed
REPRESENTED BY : Shri Ankit Shah, for the Appellant.
Shri Ronak Raval, APP, for the Respondent.
[Order (Oral)]. - The applicants are the officials of the Customs Depart-
ment.
2. The applicants have preferred the present application under Section
482 of the Code of Criminal Procedure, 1973 for quashment of the First Infor-
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