Page 214 - ELT_1st July 2020_Vol 373_Part 1

124 EXCISE LAW TIMES [ Vol. 373

2020 (373) E.L.T. 124 (Tri. - Mumbai)
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI
[COURT NO. 405]
Shri Ajay Sharma, Member (J)
M.C. PUNJWANI
Versus
COMMISSIONER OF CUSTOMS, MUMBAI (EXPORT-I)
Final Order No. A/85159/2020-WZB, dated 6-2-2020 in Appeal No. C/88972/2018
Offences - Compounding of offences - Application for compounding
of offence punishable under IPC with offence punishable under Customs Act,
1962 in terms of C.B.E. & C. Circular No. 29/2009-Cus., dated 15-10-2009, rejec-
tion of - Impugned order rejecting application on the ground that earlier com-
pounding application rejected under provisions of unamended Compounding
of Offences Rules, 2005 attained finality and any subsequent change in law
does not require any authority to review own order and re-open matter -
HELD : Board’s Circular No. 54/2005-Cus., dated 30-12-2005 clarifying that of-
fences under IPC excluded from purview of compounding, held ultra virus to
Customs Act, 1962 and Rules - In guidelines issued vide C.B.E. & C. Circular
No. 29/2009-Cus., dated 15-10-2009 neither prohibition imposed against decid-
ing application for compounding of offences, nor contains any embargo to the
effect that application rejected earlier cannot be entertained again - Circu-
lar/guidelines not applicable only qua case specifically excluded in said circu-
lar/guidelines from purview of compounding - Admittedly, earlier Application
dismissed only due to embargo contained in C.B.E. & C. Circular No. 54/2005-
Cus., dated 30-12-2005 - Application for compounding of offences can be re-
jected only on the grounds mentioned in guidelines issued by Circular dated
2009 and not otherwise - Application for compounding falls within four cor-
ners of Circular dated 2009 and same deserve to be allowed - Impugned order
set aside - Section 137(3) of Customs Act, 1962. [paras 4, 5]
Appeal allowed
CASE CITED
Vinod Kumar Agarwal v. Union of India — 2008 (223) E.L.T. 19 (Bom.) — Relied on ................... [Para 4]
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Circular No. 54/2005-Cus., dated 30-12-2005 .................................................................. [Para 2]
C.B.E. & C. Circular No. 29/2009-Cus., dated 15-10-2009 ............................................................. [Paras 3, 4]
REPRESENTED BY : Shri V. Rama Rao, Advocate, for the Appellant.
Ms. Trupti Chavan, Assistant Commissioner,
Authorised Representative, for the Respondent.
[Order]. - This Appeal has been filed from the impugned order dated 12-
4-2018 passed by the Chief Commissioner of Customs in Order- in-Appeal No.
01/2018 by which the application filed by the Appellant for compounding of of-
fence under Section 137(3) of the Customs Act, 1962 was dismissed.
2. As per Revenue, the offence committed by the Appellant relates to a
case of importation of Stainless Steel Plates (approx. 547, 962 MTS & CIF value of
Rs. 2,83,85,493/-) by M/s P.J. Pipes and Vessels Ltd., under two Special Import
EXCISE LAW TIMES  1st July 2020  214